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45-49-242.02
Section 45-49-242.02 Real and personal property owned and used by nonprofit businesses
and corporations as community centers, recreational facilities, etc. In Mobile County, all
real and personal property owned and used as incorporated and nonprofit community centers,
incorporated and nonprofit ball parks, and incorporated and nonprofit recreational facilities
by nonprofit businesses and corporations is hereby exempted from county ad valorem taxation.
(Act 85-362, p. 306, §1.)...
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9-15-71
Section 9-15-71 Real property owned by state to be sold or leased by auction or sealed bids.
All sales and leases made by, or on behalf of, the State of Alabama, or any department, board,
bureau, commission, institution, corporation, or agency, of real property or any interest
therein owned by the State of Alabama having an appraised value of more than twenty thousand
dollars ($20,000) shall be made by free and open competitive advertised public auction or
advertised sealed bids to the highest bidder. (Acts 1995, No. 95-280, p. 507, §2; Act 2000-685,
p. 1390, §1.)...
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40-5-12
Section 40-5-12 Payments by purchasers, lien holders or mortgagees of real estate. A purchaser,
lien holder, or mortgagee of real estate or personal property included in an assessment
with other real estate or personal property of the person to whom the real estate or
personal property was assessed or subject to the lien of taxes upon other real estate
or personal property shall not be required to pay the entire amount of taxes due by
the person or corporation to whom such real estate or personal property purchased or
on which a lien or mortgage is held is assessed, but may discharge the tax lien against such
real estate or personal property purchased or on which a lien or mortgage is held by
paying to the tax collector of the county in which such taxes are due and payable the actual
amount of taxes due on such real estate or personal property purchased or in which
a lien or mortgage is held based on the taxable value of such purchased or encumbered property
as assessed for taxation by...
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31-2-80
Section 31-2-80 Exemption from ad valorem taxes of property owned or leased by units of armed
forces. All property, both real and personal, belonging to a unit of the armed forces
of the state, officially recognized as such by the federal government, shall be exempt from
ad valorem taxes, state, county, and municipal. This exemption shall apply to real property
when leased to any unit of the Alabama National Guard, provided the agreement or contract
of lease is approved in writing by the Adjutant General, while the same is under the custody
and control of the National Guard unit, and said exemption shall not be vitiated should the
National Guard organization sublease a part of the premises when the rental derived from such
lease is used entirely and solely for the benefit of the National Guard organization, and
when such sublease or permissive use shall be subject to immediate termination by the National
Guard unit at the discretion of the Governor. (Acts 1936, Ex. Sess., No. 143, p....
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45-36-160
Section 45-36-160 Identifying markings. (a) No later than 30 days immediately following June
26, 1995, all motor vehicles owned or leased by Jackson County shall be marked on the sides
with decals or stencils identifying the vehicles as belonging to the county or being used
as a county vehicle, except for the motor vehicles used for investigatory purposes by the
offices of the sheriff and the district attorney. Any motor vehicles purchased or leased after
June 26, 1995 shall not be assigned or issued for use until marked as provided in this section.
The county identification marking shall be designed to be at least the size of the decals
currently being used on the motor vehicles assigned to the county public works department
and shall be prominently and permanently affixed to each side of each vehicle. The words Jackson
County and the name of the department to which the motor vehicle is assigned shall be on the
decal or stencil. No vehicle shall be leased from any leasing company that...
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6-10-106
Section 6-10-106 Proceedings to set aside exemptions when husband, wife, or parent absent seven
years and residence not ascertainable - Generally. (a) When the real and personal property
owned by an absent husband, wife, or parent who has not been heard from and whose residence
has been unknown for seven years and whose residence cannot be ascertained by diligent inquiry
does not exceed in amount and value the exemptions allowed in favor of his or her surviving
spouse and minor child or children, or either, the probate court of the county in which he
or she resided before leaving his or her spouse or children, upon the application of the deserted
spouse or, if there is no spouse or he or she does not act, upon the application of the guardian
or of a suitable person who shall be appointed by the judge of probate as next friend of such
minor children, verified by oath and setting forth such facts, must appoint two commissioners,
who shall make a full and complete inventory and...
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41-4-351
Section 41-4-351 Definitions. For the purposes of this article, real property shall mean all
real property and all interests pertaining thereon, now or hereafter owned, leased, or otherwise
possessed, by the State of Alabama, its departments, board, bureaus, commissions, institutions,
corporations, agencies and other state entities, and used for government purposes, unless
specifically excluded by other provisions of this article. (Act 2015-435, §8.)...
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45-49-40.17
Section 45-49-40.17 Barber school prerequisites. (a) An application for a license and approval
as a registered school or college of barbering shall contain, under oath, all of the following:
(1) The full name of the applicant. (2) The residence of the applicant, and if an association
or corporation, the same information of the members of the association and of the stockholders
and directors of the corporation. (3) The exact location where the school or college is located
or proposed to be located. (4) Whether or not the school or college is owned or leased, and
if leased, the name and residence of the owner, or if an association or corporation, the same
information of the members of the association and of the directors and stockholders thereof.
(5) Evidence that a bond in the amount of twenty-five thousand dollars ($25,000) has been
filed with the State Treasurer and made payable to the State of Alabama, conditioned upon
the faithful compliance of the barbering school or college with...
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6-10-9
Section 6-10-9 Partnership property. No property, real or personal, held or owned by
partners as partnership property or purchased with partnership funds for partnership purposes
shall be the subject of homestead or other exemption as against copartners or partnership
creditors. (Code 1876, §2820; Code 1886, §2513; Code 1896, §2039; Code 1907, §4166; Code
1923, §7888; Code 1940, T. 7, §631.)...
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16-47-203
municipal appropriations or moneys appropriated by the State of Alabama shall be deposited
by the Treasurer of the University of Alabama to the credit of said fund. There shall also
be deposited in said fund all moneys received from any concession business conducted upon
the land or water included in this bill and also any moneys accruing to the University of
Alabama as an incident to the operation or ownership of the University of Alabama Museum,
by virtue of the sale or rental of real or personal property or from whatsoever source.
The said fund hereby created shall be used and expended by the University of Alabama in accordance
with the terms of the gift, bequest, grant, appropriation or donation from which said moneys
are derived, in the same manner, by the same authority and for the purposes stipulated in
this chapter. In the absence of any such terms or stipulations, said moneys in said fund shall
be expended by the University of Alabama in furtherance of any provisions of this...
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