Alabama § 45-51-242.02 - Exemption from Taxation Unless Certain Services Furnished; Annual Assessment.

§ 45-51-242.02. Exemption from Taxation Unless Certain Services Furnished; Annual Assessment.

Any area which is located within the boundaries of the City of Montgomery, as set out in Section 45-51-242.01, but which was not a part of the City of Montgomery prior to the passage and implementation, as herein provided, of this subpart fixing and providing for boundaries of the City of Montgomery, shall not be subject to assessment for ad valorem taxation by the City of Montgomery until the City of Montgomery shall make available, furnish, or cause to be furnished through any board whose members are appointed by the City of Montgomery, to the area and the residents thereof five of the following seven municipal services: Police protection, fire protection, garbage collection, street lighting, water service, street maintenance, and sanitary sewer service. The quality of the municipal services herein enumerated shall be the same or equivalent to such respective services furnished to the residents of the City of Montgomery prior to the enactment and implementation of this subpart. The City Council of the City of Montgomery, each year when it adopts an ordinance assessing real property within the City of Montgomery for ad valorem taxation shall describe in the ordinance the area which has previously been subject to the city’s ad valorem taxation and shall describe in addition thereto other areas within the boundaries as set out in Section 45-51-242.01 in which the city is furnishing or causing to be furnished five of the seven above described municipal services during the year for which the ad valorem tax is being levied. The ordinance shall also describe the areas within the 139 City of Montgomery where the municipal services are not being rendered and shall exempt those areas from city ad valorem taxation for the year.