Section 45-37-242.01
Refunding of certain assessed taxes.
In Jefferson County whenever any ad valorem tax is due on a tract of land identified by a single parcel identification number assigned by the tax assessor, or like officer, and the tax due is one dollar ($1) or less, the tax assessor, or like officer, does not have to levy taxes on the parcel and the taxes shall be considered paid when certified to the tax collector, or like officer.
(Act 85-803, 2nd Sp. Sess., p. 50, §1.)