The Birmingham age-herald., 1907-09-11
GENERA AL LAW s
Enacted By the Legislature of Alabama

1 corporate limits of a city under the nra- visions hereof, and all property having 1 a stus within such territory, shall be ex- | empt from city taxation or the payment | of taxes to the city for the period of not | less than ten nor more than fifteen years 1 from the time when such territory is 1 brought within the corporate limits af 1 the city, which period of exemption shall l be fixed in the resolution by the l body of the city authorized under the i provision of Section 2 hereof, except as is l provided in subdivision CD and @ of this section. 0) From time to time after the 1 lapse of five years from the time when
 such territory is brought within the cor
 porate limits of the city, all portions Of such territory has residing on 1t d population of at least twenty persons on contiguous ten acres of land Gin the form of a square or any other shape and all property having a situs on such pop
 ulated territory, shall thereafter be sub ject to taxation by the city, taxes thereon shall be paid to the city. CD All portions of such territory which is at the time 1t
 is brought within the corporate limits of the city used or occupied as. or as a part of mining, manufacturing or industrial
 plant or construction or which is used or occupied as, or as part of railroad or street railroad or for any other quasi public use, and continues to be so used,
 and all property having a situs such territory Out not including residences, dwelling houses, store houses. commis- sarles. warehouses. or the land on which
 they are situated) shall be exempt from city taxation for a period of ten years and all portions of such territory which after it is brought within the corporate i. limits of the city is used or occupied by a new construction as a part of q mining manufacturing or industrial plant AR .,ks, IoI, occupied as railroad street railroad or for any other quasi, public use, and continues to be so used and all property having a si-
 tus on such territory Out not including
 residences. dwelling houses, store houses.
 commissaries, warehouses. or the land
 on which they are situated) shall be ex- empt from city taxation for the period of ten years from the time of construction,
 use or occupation; provided, however,
 that in no event is the exemption to ex-
 tend beyond fifteen years from the time
 when such territory Is brought within
 the corporate limits of the city. @
 Whenever and as often as the facts exist
 which authorizes a city to collect taxes from and on any portion of the territory
 brought within the corporate limits under the provisions hereof, the council or gov
 erning body of the city shall pass res olution declaring the territory, describing it in the resolution subject to taxation,
 and thereupon it shall be the outy of the
 mayor or governing head of the city 70
 make and file with the judge of probate
 of the county in which city Is situated certified copy of such resolution, to-
 gether with a map of such territory at
 tached thereto showing respectively the land owned by the respective owners, if the owners are known. or unknown own
 CTS" where owners are not known (D
 1t shall be the duty of the mayor or
 other governing head of the city. within five days of the time he files the certified
 copy of such resolution, with a map at
 tached herein provided, to give notice
 by publication once a week for three sue
 cessive weeks in some newspaper pub lished in the city, to the person or per
 sons owning the land described in the resolution. of the passing Of the resolu-
 ton by the council governing body,
 and further state in said notice that
 certified copy of the resolution, with map
 attached, is on file in the office of the judge of probate in the county and citing
 the property owner, or owners (without naming them) to appear before the judge
 of probate of said county on a day fixed
 in the notice which must not be less than thirty days from the first publication
 of the notice, to show cause, if any, why said land or any part thereof, or proper ty having a stus thereon should not
 thereafter pay taxes to the city. or be subject to taxation by the city. ()
 Land owned by any number of separate and distinct owners may be embraced in the same resolution passed by the board or governing body of the city and notice of citation by publication may be given
 to all owners by the mayor in one notice,
 but each owner shall have the right of contest as herein provided as to any 1.,.4 h iyx, nt, hA haxr fixed in the notice or any day to which said cause may be continued. any owner of any of the property declared to be sub iect to taxation by the city in the resp lution, may file with the judge of pro bate contest, contesting the right of the city to tax any of the land or property owned by him. assigning as grounds for such contest the non-existence of some one. or more of facts herein required to be in existence before the property is subject to city taxation. A separate case shall be docketed of the city against the property owner, naming him, as to each property owner who files contest. and from thence forward, such cause shall ne a separate and distinct cause. @ the day fixed In the citation published by the mayor for the hearing before the judge of probate, or the day to which such cause is continued as to such property owner or owners as do not file a contest,
 the judge of probate shall render de- cree adjudging that the land owned by such property owner. or owners. and all property having stus thereon shall thereafter be sub ject to taxation by the city, and taxes thereon shall be paid to the city, and shall cause the map attached to certified resolution passed by the board or governing body of the city to be re- corded in the map records in the office of the judge of probate of said county, and shall cause to be recorded in the proper records of the judge of probate the cer- tifed resolution passed by the board or governing body, and after the said map is recorded, the judge of probate shall en- dorse on said map "Adjudged subject to city taxation.' on such portion of the justed to be subject to city taxation. Gs) As to each contested cause. the judge of probate may set the same for hearing at such time as he sees fit, and on the hear ing shall hear evidence as Is introduced by either the property owner the city, and shall determine as to whether or not the facts which authorizes the property to be taxed by the city under the terms hereof did did not exist at the time the certified resolution was passed by the board or governing body of the city. If the judge of probate decides that the requisite facts did exist at the time of tbe passing of the resolution, he shall render a decree adjudging that thereafter the property, describing it. shall be sub ject to taxation by the city, and that taxes thereon shah thereafter be paid to