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NOTICE Local Redevelopment Authority – Reporting Requirements for In Lieu of Taxes

Category
Related Division
Posted: July 8, 2025

In accordance with Act 2025-323, any local redevelopment authority organized pursuant to §11-92C, Code of Ala. 1975, shall annually report certain payments received to ALDOR.

Payments required to be reported to ALDOR by local redevelopment authorities include:

  1. Total amount of payments in lieu of tax received by the authority.
  2. Total amount of proceeds of any tax, fee, charge, or payment in lieu of tax received and used by the authority, or that an authority caused any cooperative district of which it is a member to receive and use, to pay the costs of any project or for any other purposes for which the authority may use its own funds.

The procedures for remitting this annual report will be provided by rule. If you have any questions, contact ALDOR’s Sales Tax Administration Section.


Contact
Sales and Use Tax Division
Sales Tax Administration Section
P.O. Box 327710
Montgomery, AL 36132
334-242-1490


Download a pdf of this notice.