2020 Code of Alabama
Title 41 - State Government.
Chapter 23 - Department of Economic and Community Affairs.
Article 2 - Alabama Enterprise Zone Act.
Section 41-23-21 - Definitions.
Section 41-23-21
Definitions.
For purposes of this article, the following terms shall have the meaning hereinafter ascribed to them, unless the context clearly indicates otherwise:
(1) COUNCIL. The Enterprise Zone Advisory Council.
(2) DEPARTMENT. The Alabama Department of Economic and Community Affairs.
(3) GOVERNING AUTHORITY. The governing body of a county or municipality.
(4) ENTERPRISE ZONE. A geographic area which is economically depressed, in need of expansion of business and industry and the creation of jobs and designated to be eligible for the benefits of this article, and is a target by governments for development by providing tax and nontax incentives to private enterprise. Effective October 1, 2016, the definition of an Enterprise Zone shall mean any Alabama county that is described by Section 40-18-376.1(a). Notwithstanding any other law or agreement to the contrary, any eligible business having received an approved application from the department prior to October 1, 2016, shall continue to receive those approved exemptions for the period of time specified in those agreements.
(5) RURAL ENTERPRISE ZONE. An enterprise zone located in a non-MSA county, as such is defined by the United States Bureau of the Census.
(6) URBAN ENTERPRISE ZONE. An enterprise zone located in an MSA county, as such is defined by the United States Bureau of the Census.
(Acts 1987, No. 87-573, p. 897, §2; Act 2016-321, §1.)
