Alabama § 45-39A-14 - Annexed Farm Property.
Full text of Alabama Code of Alabama § 45-39A-14 — Annexed Farm Property., with citation guidance and answers to common questions.
§ 45-39A-14. Annexed Farm Property.
(a) The City Commission of Florence, Alabama, shall waive city taxes on annexed farm property, so that the residential dwelling on the property and one acre of land shall be taxed at the regular city tax rates, but the remainder of the land used as farm and agricultural property shall be exempt from city taxes.
(b) If and when the land is sold for, or is used for, non-agricultural purposes, then city taxes for the three years preceding the sale shall be assessed against the property to be paid by the purchasers, or by the owner in the case of change in use of the property.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-39A-14
What does Code of Alabama § 45-39A-14 cover?
Section 45-39A-14 ("Annexed Farm Property.") 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 § 45-39A-14?
A common citation format is "Code of Alabama § 45-39A-14" (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 § 45-39A-14 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.