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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45-46-90.14
Section 45-46-90.14 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 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, municipality, 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 that an authority may engage in. The authority shall not be obligated to pay or
allow any fees, taxes, or costs to the judge of probate of any county in respect of its incorporation,
the amendment of its certificate of incorporation, or the recording of any document. Nothing
in this section shall be construed to exempt concessionaires, licensees, tenants, operators,
or lessees of the authority from the payment of any taxes...
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16-65-11
Section 16-65-11 Exemptions from taxation, fees, and costs. The property and income of the
authority, all bonds issued by the authority, the income from such bonds or from any other
sources, the interest and other profits from such bonds enuring to and received by the holders
thereof, conveyances by and to the authority and leases, mortgages, and deeds of trust by
and to the authority shall be exempt from all taxation in the State of Alabama. The authority
shall not be obligated to pay or allow the payment of any fees, taxes, or costs to the Secretary
of State or to any judge of probate of any county in connection with the recording by it of
any document or otherwise, the authority being hereby exempted from the payment of any such
fees, taxes, and costs. No license or excise tax may be imposed by any authority with respect
to the privilege of engaging in any of the activities in this chapter. (Acts 1997, No. 97-388,
p. 632, §11.)...
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23-2-153
Section 23-2-153 Exemptions from levy, charge, assessment, collection, etc., of certain taxes;
certificate of exemption. (a) The exercise of the powers granted by this article shall be
in all respects for the benefit of the people of the state, for the increase of their commerce
and prosperity, and for the improvement of their health and living conditions. Since the ownership,
operation, and maintenance of toll road, bridge, or tunnel projects by the authority will
constitute the performance of essential functions, the authority, department, and any concessionaire,
or any contractor, subcontractor, or agent thereof, shall not be required to pay the taxes
or assessments as specifically authorized in this section upon any toll road, bridge, or tunnel
project or any property acquired or used by the authority, department, or any concessionaire
under this article. (b) An income, excise, or license tax or assessment may not be levied
upon or collected in the state with respect to any...
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41-10-147
Section 41-10-147 Exemption from taxation, fees and costs. Each authority formed under this
article, the property and income of the authority, all bonds issued by the authority, the
income from such bonds or from any other sources, the interest and other profits from such
bonds enuring to and received by the holders thereof, conveyances by and to the authority
and leases, mortgages and deeds of trust by and to the authority shall be exempt from all
taxation in the state. An authority shall not be obligated to pay or allow the payment of
any fees, taxes or costs to the Secretary of State in connection with its incorporation or
with any amendment to its certificate of incorporation or otherwise or to any judge of probate
of any county in connection with the recording by it of any document or otherwise, each authority
being hereby exempted from the payment of any such fees, taxes and costs. No license or excise
tax may be imposed by any authority with respect to the privilege of engaging...
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45-37-90.07
Section 45-37-90.07 Collection of fees and charges. (a) The Legislature hereby makes the following
findings: (1) Amendment 280 to the Constitution of Alabama 1901, provides that no tax levied
by the state or any municipality or county of the state shall apply to the authority, unless
such tax applies to the county and to the city where the authority is incorporated. (2) The
authority engages in various transactions at its facilities that would give rise to taxes
that would be levied by the state or any municipality or county of the state with respect
to such transactions if Amendment 280 did not exempt the authority from such taxes, such taxes
being herein referred to as transaction-related taxes. These transaction-related taxes may
include, but shall not be limited to, leasing or rental taxes, sales taxes, lodging taxes,
and taxes on the sale of alcoholic beverages or tobacco products. The Legislature intends
that the authority shall be allowed to collect a fee or charge in lieu of...
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11-94-19
Section 11-94-19 Exemption from taxation and fees. Each authority incorporated under this chapter
and all properties at any time owned by it and the income therefrom and all bonds issued by
it and the income therefrom shall be exempt from all taxation in the State of Alabama, including,
without limitation, ad valorem, sales, excise, license, and privilege taxes. The certificate
of incorporation of each authority, the certificate of dissolution of each authority, all
deeds or other documents whereby properties are conveyed to an authority and all deeds, indentures,
or leases executed by an authority may be filed for record in the office of the judge of probate
of the county in which the authority is organized without the payment of any tax or fees other
than such fees as may be authorized by law for the recording of such instrument. (Acts 1980,
No. 80-647, p. 1220, §19.)...
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16-18A-9
Section 16-18A-9 Exemptions from taxation, fees and costs. The property and income of the authority,
all bonds issued by the authority, the income from such bonds or from any other sources, the
interest and other profits from such bonds enuring to and received by the holders thereof,
conveyances by and to the authority and leases, mortgages and deeds of trust by and to the
authority shall be exempt from all taxation in the State of Alabama. The authority shall not
be obligated to pay or allow the payment of any fees, taxes or costs to the Secretary of State
in connection with its incorporation or with any amendment to its certificate of incorporation
or otherwise or to any judge of probate of any county in connection with the recording by
it of any document or otherwise, the authority being hereby exempted from the payment of any
such fees, taxes and costs. No license or excise tax may be imposed by any authority with
respect to the privilege of engaging in any of the activities in...
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22-3A-15
Section 22-3A-15 Disposition of proceeds of bonds; Public Health Facilities Building Fund;
powers of authority; improvement and construction defined; supervision; bidding. (a) The proceeds
of the bonds, other than refunding bonds, remaining after paying the expenses of their sale
and issuance shall be turned in to the State Treasury and all income derived from the investment
of said proceeds (including income from the investment of proceeds held in the Debt Service
Reserve Fund to the extent provided in the resolution, trust indenture or other documents
pursuant to which the bonds shall be issued) shall be carried in a special fund to be designated
the Public Health Facilities Building Fund, and shall be subject to be drawn on by the authority
for the purpose of paying the costs of acquiring, constructing, improving and equipping such
public health facilities in the state as shall be determined by the authority. Subject to
the provisions of Section 22-3A-19, the authority shall have...
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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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