2016 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 9B - TAX INCENTIVE REFORM ACT OF 1992.
Section 40-9B-9 - Approval required for certain abatements.

AL Code § 40-9B-9 (2016) What's This?
Section 40-9B-9Approval required for certain abatements.

With respect to industrial development property for the establishment or expansion of an industrial or research enterprise as defined in paragraph b. of subdivision (10) of Section 40-9B-3, the governing body of a municipality, county, or public industrial authority shall not grant the abatements provided for in this chapter without first receiving the written approval of the Governor, Finance Director, and Director of the Alabama State Port Authority.

(Act 2001-503, p. 886, §14.)

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