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11-49B-1
Section 11-49B-1 Declaration of purpose and legislative findings. The Legislature finds that
it is estimated that by the year 2040, 40 percent of the economy of this nation, both people
and jobs, will be located in a 14-state region between Texas and Virginia. Alabama, and in
particular the Class 1 municipality and surrounding counties, will be in the very center of
this geographic spread. This center of the growth pattern when combined with our educational
facilities, quality of life, abundance of natural and cultural resources, steady economic
growth, range of housing options, quality health care, climate, affordability, and accessibility
provides this region with an unprecedented opportunity to attract new business both service
based and manufacturing. It, therefore, is the intent of this chapter to take advantage of
this growth opportunity by providing for a unified, coordinated, centrally orchestrated, genuinely
regional system of public transportation embracing services in the...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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9-16-90
Section 9-16-90 Environmental protection performance standards. (a) Any permit issued pursuant
to this article to conduct surface mining operations shall require that such surface coal
mining operations will meet all applicable performance standards of this article, and such
other requirements as the regulatory authority shall promulgate. (b) General performance standards
shall be applicable to all surface coal mining and reclamation operations and shall require
the operation as a minimum to: (1) Conduct surface coal mining operations so as to maximize
the utilization and conservation of the solid fuel resource being recovered so that reaffecting
the land in the future through surface coal mining can be minimized; (2) Restore the land
affected to a condition capable of supporting the uses which it was capable of supporting
prior to any mining, or higher or better uses of which there is reasonable likelihood, so
long as such use or uses do not present any actual or probable hazard to...
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11-49A-1
Section 11-49A-1 Legislative findings and purpose. The legislature has found and determined
and does hereby declare that in Class 3 municipalities the following conditions exist: (1)
That the constant growth of private vehicular traffic in such counties in which such municipalities
are located is placing excessive burdens upon the road systems and parking facilities, especially
in commercial and industrial districts and in areas of high population density; (2) That the
continued economic growth of such municipalities and the general health and welfare of the
citizens of such counties require the availability of public facilities for mass transportation;
and (3) That it is necessary and desirable and in the best interests of the citizens of such
municipalities that provisions be made for the establishment in such counties of public corporations
to provide public transportation service. The legislature does hereby further declare its
intention, by the passage of this chapter, to promote...
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11-65-1
Section 11-65-1 Legislative declarations and findings. The Legislature hereby finds and declares
as follows: (1) As the basis for enacting Act No. 84-131, the Legislature found and determined
that the conduct within Class 1 municipalities in the state of horse racing events and pari-mutuel
wagering thereon will generate additional revenues for governmental and charitable purposes,
provide additional jobs for the residents of the state and benefit the businesses related
to tourism and recreation within any such municipality and throughout the surrounding areas
of the state; it is desirable to permit the qualified voters of any Class 1 municipality to
determine through referendum whether horse racing and pari-mutuel wagering thereon will be
permitted in such municipality; and for each Class 1 municipality in which horse racing is
approved by the voters thereof, it is necessary and desirable to provide for the establishment
of a racing commission to regulate horse racing and pari-mutuel...
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37-4-150
Section 37-4-150 Electric transmission facilities. (a) This section shall be known and may
be cited as the Energy Security Act of 2015. (b) The Legislature hereby finds and declares
that due to the economic, financial, and service impacts associated with the development of
electric transmission facilities used for the furnishing of electric service to consumers
in this state, it is in the public interest to provide incumbent electric suppliers the right
to construct, own, operate, and maintain new transmission facilities that connect to their
own electric systems. The Legislature further finds and declares that providing incumbent
electric suppliers this right furthers their ability to satisfy their respective obligations
to provide service to Alabama consumers. This section implements these findings. (c) As used
in this section, the following words have the following meanings: (1) COMMISSION. The Alabama
Public Service Commission. (2) ELECTRIC TRANSMISSION FACILITY. Any transmission...
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40-18-376.1
Section 40-18-376.1 Projects in targeted or jumpstart counties. (a) As used in this section,
the following terms shall have the following meaning: (1) JUMP START COUNTY. Any Alabama county
which meets all the following: a. That does not qualify as a targeted county. b. That has
experienced negative population growth over the last five years as determined by the Commissioner
of Labor as of each January 1 using the most current data available from the United States
Departments of Labor or Commerce, the United States Bureau of the Census, or any other federal
or state agency or department. c. Contains no more than two opportunity zones as they existed
on June 1, 2019. (2) TARGETED COUNTY. Any Alabama county that has a population of 50,000 or
less, as determined by the Commissioner of Labor as of each January 1 using the most current
data available from the United States Departments of Labor or Commerce, the United States
Bureau of the Census, or any other federal or state agency or...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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11-54B-40
Section 11-54B-40 Legislative findings. (a) The Legislature makes the following findings: (1)
That patterns of urban development have had substantial adverse impacts upon downtown and
community business districts vital to the economy of the State of Alabama. (2) That the public
interest would be advanced by authorizing the creation of self-help business improvement districts
and district management corporations to assist any Class 2 municipality in promoting economic
growth in business districts. (3) That the public interest would also be advanced by authorizing
the creation of self-help business districts for the promotion of tourism that include businesses
of a designated class and funding supplemental business services through the levy of assessments
on businesses of the designated class that receive benefits from those supplemental business
services. (4) That a district management corporation representing real property owners, or
in certain cases, owners of a particular class of...
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11-72-1
Section 11-72-1 Short title; legislative findings. (a) This chapter shall apply only in a Class
2 municipality. (b) It is hereby declared that the trees on private property and in publicly
owned areas within a Class 2 municipality, including particularly those in street rights-of-way,
are both an economic and an aesthetic asset to the Class 2 municipality and the State of Alabama;
that the existing trees so located are in need of protection and of active measures to support
their health and growth, that it is desirable that additional trees be planted, and that those
ends require a separate entity specifically charged with the responsibility and duty of fostering
the planting, growth, and protection of trees on private property and publicly owned areas.
(Act 2015-116, ยงยง1, 2(1).)...
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