The Montgomery advertiser., 1907-09-11
GENERAL LAWS
Enacted by the Legislature of Alabama.

time aIter the lapse or rive years run <the time when such territory is brought within the corporate limits of the citxv all portions of such territory as has residing on it population of at least twenty persons on a contiguous ten acres of land Gin the form of square or any other shape) and all property having situs on such populated ter- ritory, shall thereafter be subject to taxation by the city, taxes thereon shall be paid to the city CD All por- tions of such territory which is at the time 1t Is brought within the corpor- ate limits of the city used or occu- pied, as or as a part of a mining, man. ufacturing or industrial plant or con- struction or which Is used or occupied as or-as a part of a railroad or street railroad or for any other quasi, public use, and continues to be so used, and all property having situs on such ter ritory (but not including residences, dwelling houses store houses, commits saries. 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 corpor- ate limits of the city Is used or occu- pied by a new construction as or as a part of mining, manufacturing or in- dustrial plant or .constfuction, or which is used or occupied as or as a part of railroad or a street railroad or for any other quasi public use, and con- tinues to be so used and all property having a situs on such territory (but not including residences, dwelling houses, store houses, commissaries, warehouses or the land on which they are situated) shall be exempt 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 extend beyond fifteen years from the time when such territory is brought within the corporate limits of the city. (3) Whenever and as often as the facts exist which authorizes a city to collect taxes from and On any DOT tion of the territory brought within the corporate limits under the provisions hereof, the council or governing body of the city shall pass a resolution de- claring the territory describing it in the resolution, subject to taxation, and thereupon 1t shall be the duty of the mayor or governing head of the city to make and file with the judge of probate of the county in which city is situated certified copy of such reso- lution, together with map of such territory attached thereto showing re- spectively the land owned by the re- spective owners, If the owners are known, or unknown owners" where owners are not known. (4) It shall be the duty of the mayor or other gov erning head of the city, within five days of the time he files the certified copy of such resolution, with map at tached as herein provided, to give mo- tice by publication once 8 week for three successive weeks in some news paper published in the city. to the per- son or persons owning the land dee scribed in the resolution. of the pass ing of the resolution by the council or 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 pro- bate in the county and citing the prop erty owner, or owners (without nam ing 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 property having a situs thereon should not thereafter pay taxes to the city, or be subject to taxation by the city. (5) Land owned by any number of separate and distinct own CTS may be embraced in the same res olution passed by the board or gov erning body of the city. and notice of citation by publication may be given to all owners by the mayor In one mo- tice, but each owner shall have the right of contest as herein provided as to any land owned by him. co On the day fixed in the notice or any day to which said cause may be continued. any owner of any of the property de- clared to be subject to taxation by the city in the resolution. may file with the judge of probate a contest, contest ing the right of the city to tax any of the land or property owned by him. as- signing as grounds for such contest of facts herein required to be in ex- istence 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 a contest and from thence forward, such cause shall be a separate and distinct cause, CD On the day fixed, in the citation pub lished by the mayor for the hearing be- fore the judge of probate, pr 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
 
 land owned by such property owner, or owners. and all property having situs thereon shall thereafter be subject to taxation by the city, and taxes there on, shall be paid to the city, and shall cause the map attached to certified resolution passed by the board or gov erning body of the city, to be recorded 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 certified resolution passed by the board or overning body, and after the said map Is recorded. the judge of pro bate shall endorse on said map "Ad- judged subject to city taxation" on such portion of the property covered by said map as to adjusted to be sub- ject to city taxation. (S) As to each contested cause, the judge of probate may set the same for hearing at such time as he sees it, and on the hearing shall hear evidence as is introduced by either the property owner or 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 or 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 ex- ist at the time of the passing of the resolution, he shall render a decree ad- judging that thereafter the property, describing it, shall be subject to taxa ton by the city, and that taxes there on shall thereafter be paid to the oity. If the judge of probate decides that the requisite facts did not exist at the