Alabama Code 45-40-141.02. Definitions

For the purposes of this part the following words shall have the following meanings:

(1) COMMERCIAL BUILDING. Any building that houses one or more separate business enterprise that are required by law to purchase and display a business license applicable to each business enterprise. In the case of a commercial building with more than one business located in the building, a separate fee shall be assessed on the building for each business located in the building.

Terms Used In Alabama Code 45-40-141.02

following: means next after. See Alabama Code 1-1-1
property: includes both real and personal property. See Alabama Code 1-1-1
state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1

(2) DWELLING. Any building, structure, or other improvement to real property used for, or expected to be used as, a dwelling or residence for one or more human beings, including specifically but not limited to:

a. Any building, structure, or improvement assessed, for purposes of state and county ad valorem taxation as single-family owner-occupied residential property.

b. Any other residential building with each residential unit to be considered a separate dwelling.

c. Any mobile home or house trailer.

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