ADOR - Act 2015-361 - Annexations
Police Jurisdiction Annexations, Deannexations & Ordinances Affecting Individuals or Entities in Police Jurisdictions
Effective September 1, 2015, Act 2015-361 amended Sections 11-40-10, 11-51-91, 11-51-206, and 11-52-30, Code of Alabama 1975, to provide additional requirements pertaining to the annexations, deannexations, services, licenses and taxes within a municipal police jurisdiction.
- Police jurisdiction annexations and deannexations, and alterations of municipal planning commissions based on annexation or deannexation of property within the corporate limits, that are finalized on or before October 1 are effective January 1 of the following year.
- Ordinance regarding services, licenses and taxes adopted to be enforced within the police jurisdiction require a 30 day notice to be effective in the police jurisdiction and cannot be enforced against those individuals or entities in newly annexed areas until the annexation is effective on January 1st.
- Ordinances fixing or levying licenses, taxes, fees and services, along with copies of the 30 day notice to the public, shall be submitted to the Alabama Department of Revenue for posting to the successor state-operated website.
- Police Jurisdiction annexation ordinances shall be submitted to the Alabama Department of Revenue for posting to the successor state-operated website.
- No later than the first day of January in each year, a map showing the boundaries of the municipal limits and police jurisdiction of the municipality shall be submitted to the Alabama Department of Revenue for posting to the successor state-operated website.
Items required to be posted to the website:
1) Copy of the 30-Day Notice that was posted for the following police jurisdiction related ordinances passed on or after 9/1/15:
- Ordinances enforcing police or sanitary regulations and prescribing fines and penalties for violations thereof within the police jurisdiction.
- Ordinances to fix and collect licenses for any business, trade, or profession done within the police jurisdiction.
- Ordinances to levy and assess taxes within the police jurisdiction.
If the notice wasn't posted in a newspaper or other public source, a copy of the ordinance that was posted locally with a certified statement as to the locations and dates the ordinance was posted will be necessary.
2) Map showing the boundaries of the municipal limits and police jurisdiction
- Due no later than the first day of January in each year.
- Maps in PDF or JPG are preferred.
Submissions should be sent to: LocalTaxUnit@revenue.alabama.gov or faxed to 334-353-7666.
Annexations, Ordinances, Notices & Maps by Year: