Annexations, Deannexations and Ordinances Affecting Individuals or Entities in Police Jurisdictions

Act 2021-297 amended Sections 11-40-10, 11-51-91, 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. Several reporting requirements for municipalities were implemented by this act.  See Reporting Requirements.

• The police jurisdiction of a municipality shall not extend beyond the police jurisdiction of the municipality on January 1, 2021, except to include property annexed into the corporate limits.
• A municipality, by ordinance, may eliminate or reduce its police jurisdiction by any number of half-mile increments, which shall take effect January 1, following its adoption on or before the preceding October 1.
• A municipality shall cease to levy any licenses, fees, or taxes, except for those relating to the regulation of subdivisions, within the area removed from the police jurisdiction.
• A municipality, by ordinance, may cease to provide any service to its police jurisdiction outside its corporate limits, which shall take effect January 1, following its adoption on or before the preceding October 1.

Items required to be posted to the website

1. Police jurisdiction related annexation, reduction, and elimination ordinances.
2. The 30-Day Notice that was posted for the following police jurisdiction related ordinances:
   • Ordinances to fix and collect licenses for any business, trade, or profession done within the police jurisdiction.
   • Ordinances to levy and assess taxes and/or fees 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 each year.
   • Maps in .pdf or .jpg file format are preferred.

Submissions should be sent to:  LocalTaxUnit@revenue.alabama.gov or faxed to 334-353-7666.

Annexations, Ordinances, Notices and Maps by Year

Reporting Requirements

• December 31, 2021 – Deadline for any municipality collecting license revenue or other taxes and fees within its police jurisdiction outside the corporate limits to notify the Examiners of Public Accounts of the collection.
• March 1, 2022 – Initial due date for annual reports described below and continuing annually thereafter.
• March 1, 2023 – Date upon which any municipality required to submit an annual report who fails to submit such report shall no longer be permitted to collect license revenue or other taxes and fees within its police jurisdiction outside the corporate limits; and (2) continuing annual deadline for submission of annual reports (March 1 of each year).
• March 31, 2023 – The Examiners of Public Accounts will provide notice to ALDOR of any municipality prevented from the further collection of license revenue or other taxes and fees based upon the failure to submit an annual report as required. This notice will continue to be provided annually.

You can find detailed information relating to the reporting requirements prescribed by Act 2021-297 on the Examiners of Public Accounts website.

Annual Reports Due March 1

• Report accounting of all license revenues (§11-51-91(b)) and tax revenues (§11-51-206) collected in the police jurisdiction expanded after September 1, 2015.
• Provide a list of the services offered by the municipality.
• Submit a list of providers within the police jurisdiction.
• Find additional information, including, but not limited to, police and fire protection information as specified in the act, on the Examiners of Public Accounts website.

Send Annual Reports by email or by mail to: 

Examiners of Public Accounts
ATTN:  County Audit Division
P.O. Box 302251
Montgomery, AL  36130-2251

Questions:  334-242-9200