Section 45-8-172 - "City" defined; application of part(a) For purposes of this part, "city" means any city or town located in Calhoun County. Any city in Calhoun County and the Calhoun County Commission may have the provisions of this part apply to the city adopting an ordinance or the county by adopting a resolution stating that fact. Subject to subsection (b), upon the adoption of the ordinance or resolution by the city, the city within its corporate limits, and, upon the adoption of a resolution by the county, the county shall exercise the authority and perform the duties delegated by this part outside of the corporate limits of any municipality within or partially within the county.(b) This part shall not apply to any property that is assessed for ad valorem taxes as agricultural or forest property.Ala. Code § 45-8-172 (1975)
Act 95-375, p. 763, §1; Act 2004-256, p. 349, §1.