# Ala. Code § 11-99-9: Section 11-99-9 Overlapping Tax Increment Districts

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T3_C99_S11-99-9

## Section

- **Citation:** Ala. Code § 11-99-9
- **Heading:** Section 11-99-9 Overlapping Tax Increment Districts
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 3 / Chapter 99 / Section 11-99-9

## Text

(a) Subject to any agreement with security holders, a tax increment district may be created, the boundaries of which overlap one or more existing tax increment districts. Districts created on the same date, however, may not have overlapping boundaries.

(b) If the boundaries of two or more tax increment districts overlap, in determining how positive tax increments generated by that area which is within two or more districts are allocated among the districts, but for no other purpose, the aggregate value of the taxable property in the area as equalized by the Department of Revenue in any year as to each earlier created district is deemed to be that portion of the tax increment base of the district next created which is attributable to such overlapped area.

## Nearby sections

- [Ala. Code § 11-99-1 Section 11-99-1 Legislative Findings and Declarations](https://www.frixlaw.com/law-library/statutes/STATE_AL_T3_C99_S11-99-1.md)
- [Ala. Code § 11-99-2 Section 11-99-2 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AL_T3_C99_S11-99-2.md)
- [Ala. Code § 11-99-3 Section 11-99-3 Powers of Municipalities and Counties](https://www.frixlaw.com/law-library/statutes/STATE_AL_T3_C99_S11-99-3.md)
- [Ala. Code § 11-99-4 Section 11-99-4 Creation of Tax Increment Districts and Approval of Project Plans](https://www.frixlaw.com/law-library/statutes/STATE_AL_T3_C99_S11-99-4.md)
- [Ala. Code § 11-99-5 Section 11-99-5 Determination of Tax Increment Base; Notice](https://www.frixlaw.com/law-library/statutes/STATE_AL_T3_C99_S11-99-5.md)
- [Ala. Code § 11-99-6 Section 11-99-6 Allocation of Positive Tax Increments; Payment to Local Finance Officer; Tax Increment Fund](https://www.frixlaw.com/law-library/statutes/STATE_AL_T3_C99_S11-99-6.md)
- [Ala. Code § 11-99-7 Section 11-99-7 Termination of Tax Increment Districts](https://www.frixlaw.com/law-library/statutes/STATE_AL_T3_C99_S11-99-7.md)
- [Ala. Code § 11-99-8 Section 11-99-8 Financing of Project Costs](https://www.frixlaw.com/law-library/statutes/STATE_AL_T3_C99_S11-99-8.md)
- [Ala. Code § 11-99-9 Section 11-99-9 Overlapping Tax Increment Districts](https://www.frixlaw.com/law-library/statutes/STATE_AL_T3_C99_S11-99-9.md)
- [Ala. Code § 11-99-10 Section 11-99-10 Equalized Valuation for Apportionment of Property Taxes](https://www.frixlaw.com/law-library/statutes/STATE_AL_T3_C99_S11-99-10.md)
- [Ala. Code § 11-99-11 Section 11-99-11 Construction](https://www.frixlaw.com/law-library/statutes/STATE_AL_T3_C99_S11-99-11.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T3_C99_S11-99-9. Check the current official text before relying on it. Not legal advice.