Alabama § 41-23-21 - Definitions.
Full text of Alabama Code of Alabama § 41-23-21 — Definitions., with citation guidance and answers to common questions.
§ 41-23-21. Definitions.
REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.
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.
Frequently Asked Questions About Alabama § 41-23-21
What does Code of Alabama § 41-23-21 cover?
Section 41-23-21 ("Definitions.") 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 § 41-23-21?
A common citation format is "Code of Alabama § 41-23-21" (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 § 41-23-21 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.