Ala. Code § 45-37-242.01
Current with legislation from 2024 effective through May 17, 2024.
In Jefferson County whenever any ad valorem tax is due on a tract of land identified by a single parcel identification number assigned by the tax assessor, or like officer, and the tax due is one dollar ($1) or less, the tax assessor, or like officer, does not have to levy taxes on the parcel and the taxes shall be considered paid when certified to the tax collector, or like officer.
Ala. Code § 45-37-242.01 (1975)