§ 35A-16-404. Certification of eligible municipality.

On or before October 1 of each year, the office shall: (1) certify the municipalities that meet the requirements of a first-tier eligible municipality or a second-tier eligible municipality as of July 1; and (2) provide a list of the municipalities that the office has certified as meeting the requirements of a first-tier eligible municipality or a second-tier eligible municipality for the year to the State Tax Commission.