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...
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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...
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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...
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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.)...
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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...
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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.)...
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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...
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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...
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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.)...
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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...
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