Alabama Code § 11-51-220

Applicability; Definitions
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This division shall apply to all Class 6 cities as defined in Section 11-40-12. As used in this division, the term “governing body” shall mean the city council or other governing body of any city subject to this division; and the term “city ad valorem taxes” shall mean all real estate and personal property ad valorem taxes imposed by a city which is subject to this division except ad valorem taxes allocated for educational purposes.

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