# Ala. Code § 40-9B-9: Section 40-9B-9 Approval Required for Certain Abatements

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-9

## Section

- **Citation:** Ala. Code § 40-9B-9
- **Heading:** Section 40-9B-9 Approval Required for Certain Abatements
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 9B / Section 40-9B-9

## Text

With respect to industrial development property for the establishment or expansion of an industrial or research enterprise as defined in paragraph b. of subdivision (10) of Section 40-9B-3, the governing body of a municipality, county, or public industrial authority shall not grant the abatements provided for in this chapter without first receiving the written approval of the Governor, Finance Director, and Director of the Alabama State Port Authority.

## Nearby sections

- [Ala. Code § 40-9B-1 Section 40-9B-1 Short Title](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-1.md)
- [Ala. Code § 40-9B-2 Section 40-9B-2 Legislative Findings](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-2.md)
- [Ala. Code § 40-9B-3 Section 40-9B-3 Definitions. (Amended by Acts 2026-550 and 2026-573)](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-3.md)
- [Ala. Code § 40-9B-4 Section 40-9B-4 Authorization of Abatement. (Amended by Act 2026-573)](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-4.md)
- [Ala. Code § 40-9B-4.1 Section 40-9B-4.1 Availability of Incentives. (Amended by Act 2026-573)](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-4.1.md)
- [Ala. Code § 40-9B-5 Section 40-9B-5 Granting of Abatement](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-5.md)
- [Ala. Code § 40-9B-6 Section 40-9B-6 Procedure for Granting Abatement](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-6.md)
- [Ala. Code § 40-9B-7 Section 40-9B-7 Private Use Property; Taxation Thereof](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-7.md)
- [Ala. Code § 40-9B-8 Section 40-9B-8 Certain Purchases of Tangible Personal Property Used in Constructing Industrial Development Property Exempted](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-8.md)
- [Ala. Code § 40-9B-9 Section 40-9B-9 Approval Required for Certain Abatements](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-9.md)
- [Ala. Code § 40-9B-10 Section 40-9B-10 Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-10.md)
- [Ala. Code § 40-9B-11 Section 40-9B-11 Exemption Period for Qualified Industrial or Research Enterprises](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-11.md)
- [Ala. Code § 40-9B-12 Section 40-9B-12 Availability of Abatements After December 31, 2018](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-12.md)
- [Ala. Code § 40-9B-13 Section 40-9B-13 Disaster Recovery Tax Incentive Protection](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-13.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-9. Check the current official text before relying on it. Not legal advice.