45-9-242.20
Section 45-9-242.20 Granting of exemptions. (a) Chambers County may henceforth grant
county ad valorem exemptions, including real estate, equipment, and supplies for any manufacturing
firm or facility that purchases or leases property for site location in the county, as that
location is defined by the county tax assessor, and upon the terms and conditions as hereinafter
provided for. (b) There shall be a five-year period of exemptions from payment of county ad
valorem taxes for any manufacturing firm or facility that purchases or leases property for
site location in Chambers County. (c) In order to qualify for the ad valorem tax exemptions,
including real estate, equipment, and supplies, provided for in subsection (a), the manufacturing
firm or facility must file an application with the county tax assessor. The application shall
be subject to the approval of the Chambers County Commission and recorded by the tax assessor
upon approval. (d) The exemption period shall be measured from...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-242.20.htm - 1K - Match Info - Similar pages

45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection,
except where the context clearly indicates a different meaning: (1) PERSON. Any natural person,
firm, partnership, association, corporation, receiver, trust, estate, or other entity, or
any other group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County,
Alabama. (3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person
with the object of gain, profit, benefit, or advantage, either direct or indirect to such
person. (4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of
tangible personal property, without any deduction on account of the cost of the property so
leased or rented, the cost of materials used, labor, or service cost, interest paid or any
other expenses whatsoever, and without any deduction on account of loss and shall also...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages

45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers;
applicability of state sales tax statutes; disposition of funds. (a) The following words,
terms, and phrases where used in this section shall have the following respective meanings
except where the context clearly indicates a different meaning: (1) "County" means
Bullock County in the State of Alabama. (2) "Commissioner" means the Commissioner
of Revenue of the state. (3) "State Department of Revenue" means the Department
of Revenue of the state. (4) "State" means the State of Alabama. (5) "State
sales tax statutes" means Division 1 of Article 1 of Chapter 23 of Title 40, as amended,
including all other statutes of the state which expressly set forth any exemptions from the
computation of the taxes levied in Division 1 and all other statutes which expressly apply
to, or purport to affect, the administration of Division 1 and the incidence and collection
of the taxes imposed therein. (6) "State sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages

9-8A-13
Section 9-8A-13 Exemption of commission from taxation. The property and income of the
commission, conveyances by or to the commission, and leases, mortgages and deeds of trust
or trust indentures by or to the commission shall be exempt from all taxation in the state.
The commission shall be exempt from all taxes levied by any county, municipality or other
political subdivision of the state, including, but without limitation license and excise taxes
imposed in respect of the privilege of engaging in any of the activities in which the commission
may engage. Nothing in this section shall be construed to exempt any private person,
firm or corporation from payment of any ad valorem, mortgage or deed taxes or recording fees
notwithstanding the fact that the commission shall have acquired an interest in the property
or instrument subject to such taxes or fees. (Acts 1985, 1st Ex. Sess., No. 85-123, p. 169,
§15; Acts 1986, No. 86-426, p. 775, §14.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-8A-13.htm - 1K - Match Info - Similar pages

2-3A-11
Section 2-3A-11 Exemption from taxation. The property and income of the authority, all
bonds issued by the authority, the income from such bonds, conveyances by or to the authority,
and leases, mortgages and deeds of trust or trust indentures by or to the authority shall
be exempt from all taxation in the State of Alabama. The authority shall be exempt from all
taxes levied by any county, incorporated city or town, or other political subdivision of the
state, including, but without limitation to, license and excise taxes imposed in respect of
the privilege of engaging in any of the activities in which the authority may engage. The
authority shall not be obligated to pay or allow any fees, taxes or costs to the judge of
probate of any county of this state in respect of its incorporation or the recording of any
document. Nothing in this section shall be construed to exempt any private person,
firm or corporation from payment of any ad valorem, mortgage or deed taxes or recording fees...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-3A-11.htm - 1K - Match Info - Similar pages

24-1A-12
Section 24-1A-12 Exemption from taxation. The property and income of the authority,
all bonds issued by the authority, the interest payable on and the income derived from such
bonds, conveyances by or to the authority and leases, mortgages and deeds of trust or trust
indentures by or to the authority shall be exempt from all taxation in the state. The authority
shall be exempt from all taxes levied by any county, municipality or other political subdivision
of the state, including, but without limitation, license and excise taxes imposed in respect
of the privilege of engaging in any of the activities in which the authority may engage. Nothing
in this section shall be construed to exempt any private person, firm or corporation
from payment of any ad valorem, mortgage or deed taxes or recording fees notwithstanding the
fact that the authority shall have acquired an interest in the property or instrument subject
to such taxes or fees. (Acts 1980, No. 80-585, p. 899, §14.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-1A-12.htm - 1K - Match Info - Similar pages

4-3-47
Section 4-3-47 Powers of authority generally. The authority shall have the following
powers, together with all powers incidental thereto or necessary to the discharge thereof
in corporate form: (1) To have succession by its corporate name for the duration of time (which
may be in perpetuity) specified in its certificate of incorporation; (2) To sue and be sued
in its own name in civil actions, excepting actions in tort against the authority; (3) To
adopt and make use of a corporate seal and to alter the same at pleasure; (4) To adopt and
alter bylaws for the regulation and conduct of its affairs and business; (5) To acquire, receive,
take and hold, whether by purchase, option to purchase, gift, lease, devise or otherwise,
property of every description, whether real, personal or mixed, whether in one or more counties
and whether within or without the corporate limits of any authorizing subdivision, and to
manage said property and to develop any property and to sell, exchange, lease or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/4-3-47.htm - 16K - Match Info - Similar pages

45-9-91.20
Section 45-9-91.20 Establishment and designation; services; regulation of industrial
parks. (a) Subject to the written approval of the owners of 100 percent in interest based
on assessed value for ad valorem tax purposes of each 10 acres, or the part thereof to be
included in the proposed industrial park, the County Commission of Chambers County in the
State of Alabama may establish industrial parks composed of territory wholly within the county
boundaries and without the boundaries of any municipality. Any person, firm, or corporation
who desires to obtain a designation of an area as an industrial park shall file a petition
with the county commission of the county wherein the property is located requesting that the
county commission designate the area proposed as an industrial park, and include with such
petition the consent of the land owners as above required. The consent of each consenting
owner shall be acknowledged before a notary public or other person authorized to take...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-91.20.htm - 6K - Match Info - Similar pages

40-20-12
Section 40-20-12 Exemption from ad valorem taxes. (a) All oil or gas produced, all leases
in production, including mineral rights in producing properties, and all oil or gas under
the ground on producing properties within the State of Alabama shall be exempt from all ad
valorem taxes now levied or hereafter levied by the State of Alabama or by any county or municipality.
No additional assessment shall be added to the surface value of such lands by the presence
of oil or gas thereunder or its production therefrom. (b) For the purpose of this article,
the area of a lease or leases, including oil and gas rights considered to be in production,
or the area of any other producing property considered to be in production, shall include
an oil or gas drilling unit as established by the State Oil and Gas Board of Alabama and shall
be exempt from ad valorem taxation because of production from any one well. (Acts 1945, No.
2, p. 20, §12; Acts 1957, No. 600, p. 859.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-12.htm - 1K - Match Info - Similar pages

40-9-6
Section 40-9-6 Personal property stored for shipment outside of state. (a) In addition
to the persons and property exempt from ad valorem taxation as prescribed in Section
40-9-1, the following property shall also be exempt from state, county and municipal ad valorem
taxation and shall be deemed to have acquired no situs in this state for purposes of ad valorem
taxation: All personal property which is consigned to or stored in a public or private warehouse
or other storage facility for the purpose of shipment to a destination outside this state,
whether final destination is specified when transportation begins or afterwards, for a period
not exceeding 36 months following such consignment or storage. Such property shall not be
deprived of such exemption because while in the warehouse or storage facility the property
is assembled, disassembled, bound, joined, divided, cut, broken in bulk, labeled, relabeled,
repackaged or otherwise processed or fabricated. No exemptions shall be allowed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-6.htm - 2K - Match Info - Similar pages