In cities having over 15,000 inhabitants, if the council or other governing body shall assess taxes upon property liable under the Constitution and laws of this state for city taxes and furnish to the county commission an assessment roll showing property and assessed value thereof prior to April 1 of each year, then the county commission shall take such assessment and may adopt the same.
Ala. Code § 11-51-4
Submission of Assessment Rolls of Certain Cities to County Commission; Acceptance and Adoption Thereof by County Commission.
(Acts 1909, No. 200, p. 197; Code 1923, §2126; Acts 1931, No. 553, p. 650; Code 1940, T. 37, §672.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.