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45-8-242.01
Section 45-8-242.01 Exemption for East Alabama Community Development Corporation. (a) This
section shall be applicable only to Calhoun County. (b) The East Alabama Community Development
Corporation operating in the county is exempted from paying or collecting any county and municipal
sales and use taxes. (Act 2013-434, p. 1742, §§1, 2.)...
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40-9-26
Section 40-9-26 Presbyterian Apartments of Birmingham, Inc., Presbyterian Homes of Decatur,
Inc., Shoals Presbyterian Apartments, Inc., East Presbyterian Apartments, East Alabama Services
for the Elderly, Inc. The Presbyterian Apartments of Birmingham, Inc., the Presbyterian Homes
of Decatur, Inc., the Shoals Presbyterian Apartments, Inc., and the Presbyterian Apartments
in Northport, Alabama, and the East Alabama Services for the Elderly, Inc., a nonprofit corporation
in Lee County, Alabama, the Mayfair Towers Corporation in Huntsville, Alabama or any predecessor
organization or entity, are hereby exempt from the payment of all state, county and municipal
ad valorem taxation. (Acts 1984, No. 84-611, p. 1251.)...
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40-9-18
Section 40-9-18 Property of corporation organized for purpose of aiding retired teachers, etc.
(a) There shall be exempted from any and all state, county and municipal taxes, licenses,
fees and charges of any nature whatsoever on all real and personal property of any nonprofit
membership corporation: (1) Which is organized under Alabama law as a benevolent society for
the purpose of aiding and benefiting retired teachers and supervisory staff personnel of any
one or more public school systems in the state, (2) Which is organized for other than pecuniary
gain and not for individual profit, and (3) When such real or personal property is used by
such corporation for the occupancy of its members and for professional or social meetings
and functions sponsored by such corporation or its members. (b) The clause "for other
than pecuniary gain and not for individual profit," as used in the preceding subsection,
shall not include any fee, admission, service charge or dues assessed, charged or...
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45-35-140.02
Section 45-35-140.02 Fire protection service fee - Levy; definitions; exemption. (a) There
is levied on the owner of each dwelling and commercial building located in those portions
of Houston County located outside the corporate boundaries of the City of Dothan a fire protection
service fee of thirty dollars ($30) per year. (b) For the purposes of this article a dwelling
shall be defined as any building, structure, or other improvement to real property used or
expected to be used as a dwelling or residence for one or more human beings, including, but
not limited to, (1) such a building, structure, or improvement assessed for purposes of state
and county ad valorem taxation, as Class III single-family owner-occupied residential property,
(2) a duplex or an apartment building, (3) residential property used to generate rental income,
and (4) any mobile home or house trailer used or expected to be used as a dwelling or residence
for one or more human beings. (c) Any such building,...
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45-49-242.04
Section 45-49-242.04 Qualified parading Mardi Gras societies. (a) All property owned by qualified
parading Mardi Gras societies and used exclusively for the purpose of storing Mardi Gras parade
floats, equipment, related accessories, and records, or used exclusively for other Mardi Gras
related purposes, is hereby exempted from all county, local, and municipal ad valorem taxation.
This exemption shall apply to all taxes due and payable for the tax year beginning October
1, 1985, and each tax year subsequent thereto (b) For the purposes of this section the following
definitions shall apply: (1) MARDI GRAS PARADE. Any parade conducted by a member of Mobile
Mardi Gras parading organizations during the period beginning on the thirtieth day before
Mardi Gras Day and ending on Mardi Gras Day. (2) QUALIFIED PARADING MARDI GRAS SOCIETY. Any
organization which is a member of Mobile Mardi Gras parading organizations and which has conducted
a Mardi Gras parade during the year for which an...
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40-9-5
Section 40-9-5 Manufacturers of calcium cyanamide, aluminum or aluminum products. All factories
and manufacture plants manufacturing calcium cyanamide (lime nitrogen), aluminum or aluminum
products shall be exempted from state, county and municipal taxation for 10 years after the
beginning of the construction of such plant or factory. The exemption provided herein shall
apply solely to the factory or plant and to the personal property used therein or connected
therewith in the manufacturing of said articles, but shall not apply to the land upon which
such factory or plant is located. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §10.)...
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11-54B-11
Section 11-54B-11 District management corporation limits, powers, and duties. (a) District
management corporations shall be incorporated under the Alabama Nonprofit Corporation Act
(Chapter 3A of Title 10) and shall exercise their powers in a manner consistent with such
act. (b) To qualify for designation by ordinance to manage a self-help business improvement
district, the articles of incorporation of a proposed district management corporation must
provide the following: (1) That the property, business, and affairs of the corporation shall
be managed by a board of directors. (2) The names and addresses of the initial members of
the board of directors. (3) That the initial members of the board shall be divided into three
groups which are as equal in number as is possible, that such groups will serve for initial
terms of one (1), two (2) and three (3) years respectively, and that all directors thereafter
elected by the board of directors shall serve for a term of three (3) years. (4)...
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11-54B-50
Section 11-54B-50 District management corporation limits, powers, and duties. (a) District
management corporations provided for in this article shall be incorporated under the Alabama
Nonprofit Corporation Act, Chapter 3 of Title 10A, and shall exercise their powers in a manner
consistent with that law. (b) To qualify for designation by ordinance to manage a self-help
business improvement district, the articles of incorporation of a proposed district management
corporation shall provide all of the following: (1) That a board of directors shall manage
the property, business, and affairs of the corporation. (2) The names and addresses of the
initial members of the board of directors. (3) That the initial members of the board shall
be divided into three groups which are as equal in number as is possible, that those groups
will serve for initial terms of one, two, and three years respectively, and that all directors
thereafter elected by the board of directors shall serve for a term of...
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8-19A-4
Section 8-19A-4 Exemptions. The provisions of this chapter do not apply to: (1) A person engaging
in commercial telephone solicitation where the solicitation is an isolated transaction and
not done in the course of a pattern of repeated transactions of like nature. (2) A person
making calls for religious, charitable, political, educational, or other noncommercial purposes
or a person soliciting for a nonprofit corporation if that corporation is properly registered
with the Secretary of State and is included within the exemption of the Alabama Revenue Code
or Section 501(c)(3) of the Internal Revenue Code or rural electric cooperatives formed under
Chapter 6 of Title 37 of the Code of Alabama or affiliates or subsidiaries thereof. (3) A
person soliciting: a. Without the intent to complete or obtain provisional acceptance of a
sale during the telephone solicitation. b. Who does not make the major sales presentation
during the telephone solicitation. c. Without the intent to complete, and...
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6-5-127
Section 6-5-127 Nuisance exceptions; right of action for pollution of waters, etc.; relation
to municipal ordinances. (a) No agricultural, manufacturing, or other industrial plant or
establishment, farming operation facility, or any racetrack for automobiles or motorcycles,
or both, operated in conjunction with a museum that is owned by a nonprofit organization and
has a building and collection on display which together have a minimum value of at least one
million dollars ($1,000,000), or any of its appurtenances or the operation thereof shall be
or become a nuisance, private or public, by any changed conditions in and about the locality
thereof after the same has been in operation for more than one year during which such plant,
facility, establishment, farming operation facility, or racetrack, its appurtenances or the
operation thereof has not been found by a court of competent jurisdiction to be a nuisance;
provided, that the provisions of this subsection shall not apply whenever a...
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