Section 45-37-242.01 Refunding of Certain Assessed Taxes.
In Jefferson County, if ad valorem tax on a tract tied to a single parcel ID is $1 or less, the tax assessor (or similar officer) does not have to levy the tax, and the tax counts as paid when certified to the tax collector (or similar officer).
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- United States — Alabama
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property tax tax assessment
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Section 45-37-242.01 Refunding of Certain Assessed Taxes.
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