40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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11-20-31
Section 11-20-31 Legislative intent; construction of article generally. (a) It is the intent
of the Legislature by the passage of this article to authorize the incorporation in the several
counties in this state of public corporations to acquire, enlarge, improve, replace, own,
lease and dispose of properties to the end that such corporations may be able to promote industry,
develop trade and further the use of the agricultural products and natural and human resources
of this state and the development and preservation of the said resources. It is the further
intent of the Legislature by the passage of this article to vest such public corporations
with all powers that may be necessary to enable them to accomplish such purposes. It is not
intended hereby that any such corporation shall itself be authorized to operate any manufacturing,
industrial, commercial or research enterprise. (b) This article shall be liberally construed
in conformity with the said intention. (Acts 1977, No. 762,...
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11-54-51
Section 11-54-51 Legislative intent; construction of article generally. (a) It is the intent
of the Legislature by the passage of this article to authorize municipalities to provide buildings
and other facilities for lease to and use by one or more national organizations in order to
induce such organizations to establish or to locate offices in this state or in order to encourage
or facilitate such organizations in continuing to maintain offices in this state. (b) This
article shall be liberally construed in conformity with the said intent. (Acts 1973, No. 812,
p. 1251, §2.)...
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41-10-301
Section 41-10-301 Purpose of article and construction. It is the intent of the Legislature,
by the passage of this article, to authorize the incorporation of a public corporation for
the purposes of acquiring land, constructing and equipping facilities, leasing such facilities
to the commission (or others, to the extent provided for herein), and providing financing
therefor, and to vest such corporation with all powers, authority, rights, privileges and
titles that may be necessary to enable it to accomplish such purposes. This article shall
be liberally construed in conformity with the purpose herein stated. (Acts 1986, No. 86-546,
p. 1093, §2.)...
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41-10-491
Section 41-10-491 Purpose of article and construction. It is the intent of the Legislature,
by the passage of this article, to authorize the incorporation of a public corporation for
the purposes of acquiring land, constructing and equipping facilities, leasing such facilities
to state agencies (or others, to the extent provided for herein), and providing financing
therefor, and to vest such corporation with all powers, authority, rights, privileges and
titles that may be necessary to enable it to accomplish such purposes. This article shall
be liberally construed in conformity with the purpose herein stated. (Acts 1990, No. 90-603,
p. 1094, §2.)...
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41-10-261
Section 41-10-261 Legislative intent; liberal construction. It is the intent of the Legislature
by the passage of this article to authorize the incorporation by the Governor, the Director
of Finance and the Chief Justice of a public corporation for the purpose of acquiring, constructing,
installing, equipping, operating and maintaining judicial facilities, and to vest such corporation
with all powers, authority, rights, privileges, and titles that may be necessary to enable
it to accomplish such purpose. This article shall be liberally construed in conformity with
the purpose expressed. (Acts 1986, No. 86-420, p. 627, §2.)...
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11-57-2
Section 11-57-2 Legislative intent; construction of chapter generally. (a) It is the intention
of the Legislature by the passage of this chapter to empower each incorporated municipality
in the state to authorize the incorporation of one or more public corporations as political
subdivisions of the state for the purpose of providing public library facilities for lease
to and use by the municipality, to invest each corporation organized under this chapter with
all powers that may be necessary to enable it to accomplish such purposes, including the power
to lease its properties and to issue interest-bearing revenue bonds and to grant to each such
municipality power to rent such public library facilities on a year to year basis. (b) This
chapter shall be liberally construed in conformity with the said intent. (Acts 1961, No. 895,
p. 1407, §1; Acts 1961, Ex. Sess., No. 289, p. 2335, §1.)...
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33-2-18
Section 33-2-18 Article cumulative; legislative intent. Nothing in this article shall be construed
to alter, amend or repeal any act or part of any act now in force in this state or hereafter
in force which is not in direct conflict with this article. The Legislature declares that
it is the legislative intent that this article shall supplement, complement and enlarge upon
all acts in this state covering or affecting the Alabama State Docks Department and that the
Legislature intends by this article to authorize and provide for the further development of
inland navigable waterways of this state, in aid of commerce and trade and under the supervision,
control and direction of the state at all times acting through its State Docks Department.
(Acts 1957, No. 311, p. 408, §19.)...
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11-86A-2
Section 11-86A-2 Legislative findings of fact and declaration of intent; construction of chapter.
(a) The Legislature hereby makes the following findings of fact and declares its intent to
be as follows: The Legislature acknowledges the key role of public corporations in the state
in promoting public interest and participation in sports, athletics, and recreational activities
through acquiring, enlarging, improving, expanding, owning, operating, leasing, and disposing
of park and recreation related properties. It has come to the attention of the Legislature
that questions have been raised as to the status of certain local park and recreational authorities
and boards located in the state. It is the intent of the Legislature to promote the public
health and general welfare by exercising its police power to authorize the formation or retroactive
validation of independent public corporations created jointly by counties and municipalities,
one of which is to be a Class 4 municipality, as...
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11-56-2
Section 11-56-2 Legislative intent; construction of chapter generally. (a) It is the intention
of the Legislature by the passage of this chapter to empower each incorporated city and town
in the state to authorize the incorporation of one or more corporations as political subdivisions
of the state for the purpose of providing buildings and facilities for lease to and use by
the municipality, the county, or any public corporation in the performance of their respective
public functions or for lease to and use by the United States, and to invest each corporation
organized under this chapter with all powers that may be necessary to enable it to accomplish
such purchase, including the power to lease its properties and to issue interest-bearing revenue
bonds. (b) This chapter shall be liberally construed in conformity with the said intent. (Acts
1955, No. 493, p. 1116, §2; Acts 1956, 1st Ex. Sess., No. 127, p. 182, §2.)...
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