Alabama § 11-42-60 - Passage, Certification, Filing with Probate Judge, Etc., of Resolution Declaring Annexed Territory Subject to Taxation and Map of Same.
Full text of Alabama Code of Alabama § 11-42-60 — Passage, Certification, Filing with Probate Judge, Etc., of Resolution Declaring Annexed Territory Subject to Taxation and Map of Same., with citation guidance and answers to common questions.
§ 11-42-60. Passage, Certification, Filing with Probate Judge, Etc., of Resolution Declaring Annexed Territory Subject to Taxation and Map of Same.
Whenever and as often as the facts exist which authorize a city to collect taxes from and on any portion of the territory brought within the corporate limits under the provisions of this article, the council or governing body of the city shall pass a resolution declaring the territory (described in the resolution) subject to taxation, and thereupon the mayor or governing head of the city shall make and file with the judge of probate of the county in which the city is situated a certified copy of such resolution, together with a map of such territory attached thereto showing respectively the land owned by the respective owners, if the owners are known, or “unknown owners” where owners are not known.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 11-42-60
What does Code of Alabama § 11-42-60 cover?
Section 11-42-60 ("Passage, Certification, Filing with Probate Judge, Etc., of Resolution Declaring Annexed Territory Subject to Taxation and Map of Same.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 11-42-60?
A common citation format is "Code of Alabama § 11-42-60" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 11-42-60 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.