Code of Alabama

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31-2-130
Section 31-2-130 Counties or municipalities may sell, etc., real estate and buildings to local
National Guard units for military purposes. The county commission in each county and the city
council, city commissioners, or other governing body of a municipality are hereby authorized
and empowered to sell, rent, lease, or give any real estate and buildings belonging to the
county or municipality to any unit of the National Guard located in their respective counties
and municipalities for the purpose of erecting or furnishing armories, offices, storerooms,
training areas, target ranges, sheds for military vehicles, hangars for airplanes, motor vehicles,
and military equipment of every character, including flying fields and similar utilities,
for the military purposes of each unit. All sales, leases, transfers, and gifts under this
section shall be in accordance with such rules and regulations as the Armory Commission may
approve. (Acts 1936, Ex. Sess., No. 143, p. 105; Code 1940, T. 35,...
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31-2-129
Section 31-2-129 Counties or municipalities may appropriate funds for military purposes for
local National Guard and Naval Militia units. The county commission in each county and the
city council, city commissioners, or other governing body of a municipality are hereby authorized
and empowered, at their discretion, to appropriate such sums of money as they may deem wise
and advisable, not otherwise appropriated, to pay the necessary organization and maintenance
expenses, and appropriate moneys for the purpose of furnishing, by rental or purchase, armories,
office furniture, and equipment, and lockers, training areas, target ranges, sheds for military
vehicles, hangars for airplanes, motor vehicles and military equipment of every character,
including flying fields and similar utilities, for the military purposes of each unit of the
National Guard and Naval Militia located in their respective counties and municipalities,
to be accounted for to the Governor by the organization receiving...
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31-4-9
Section 31-4-9 Cooperation of counties and municipalities for acquisition of buildings, etc.,
suitable for use as public buildings and armories. The governing body of any county and the
governing body of any city or incorporated town wherein a unit or units of the Alabama National
Guard or Alabama Naval Militia have been, or may hereafter be established, may, either severally
or acting jointly with each other or with the Armory Commission, construct, or acquire by
purchase, contract, lease, gift, donation, or condemnation, grounds or buildings which shall
be suitable for public assemblages, conventions, exhibitions, and entertainments; provided,
that such buildings, or the plans and specifications therefor, are first approved by the Armory
Commission as suitable for use as armories by the Alabama National Guard or Alabama Naval
Militia unit or units upon terms not inconsistent with this chapter. (Acts 1935, No. 276,
p. 672; Code 1940, T. 35, §193.)...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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40-9-1
Section 40-9-1 Persons and property generally. The following property and persons shall be
exempt from ad valorem taxation and none other: (1) All bonds of the United States and this
state and all county and municipal bonds issued by counties and municipalities in this state,
all property, real and personal, of the United States and this state and of county and municipal
corporations in this state; all cemeteries, all property, real and personal, used exclusively
for religious worship, for schools or for purposes purely charitable; provided, that property,
real or personal, owned by any educational, religious or charitable institution, society or
corporation let for rent or hire or for use for business purposes shall not be exempt from
taxation, notwithstanding that the income from such property shall be used exclusively for
education, religious or charitable purposes; all mortgages, together with the notes, debts
and credits secured thereby on real and personal property situated in...
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31-4-19
Section 31-4-19 Disbursement of regular military appropriations for maintenance of armories,
etc. In order that there shall be provided maintenance funds for amories and other buildings
erected and areas provided for drill and training and other military purposes under the provisions
of this chapter, the Adjutant General of this state is authorized to pay out of the "Regular
Military Appropriations" sums equivalent to, or not more than, the whole sums now or
hereafter appropriated by the state for the upkeep and maintenance of National Guard or Naval
Militia organizations under the heading of "Maintenance for Headquarters and Organizations"
authorized under Chapter 2 of this title, in the discretion of the Governor upon the advice
of the Armory Commission of Alabama. (Acts 1935, No. 276, p. 672; Code 1940, T. 35, §201.)...

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31-2-58
Section 31-2-58 Adjutant General - Qualifications; appointment; term; commission; rank; powers
and duties generally; seal. The head of the Military Department shall be a commissioned officer
of the National Guard of Alabama and shall be designated as the Adjutant General. He shall
be designated and assigned to duty as the Adjutant General by the Governor and shall serve
as Adjutant General at the pleasure of the Governor. He may be commissioned as an officer
on the state staff, in the Adjutant General's office, and he may have such rank as is now
or may hereafter be provided for an officer of the state staff, Adjutant General's office,
under the provisions of the National Defense Act and Department of Defense regulations promulgated
thereunder. The officer of the National Guard of Alabama assigned to duty by the Governor
as the Adjutant General may be commissioned by the Governor as a general officer in the National
Guard of Alabama, with the consent of the Senate. The Adjutant General...
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41-22-3
Section 41-22-3 Definitions. The following words and phrases when used in this chapter shall
have the meanings respectively ascribed to them in this section, except when the context otherwise
requires: (1) AGENCY. Every board, bureau, commission, department, officer, or other administrative
office or unit of the state, including the Alabama Department of Environmental Management,
other than the Legislature and its agencies, the Alabama State Port Authority, the courts,
the Alabama Public Service Commission, or the State Banking Department, whose administrative
procedures are governed by Sections 5-2A-8 and 5-2A-9. The term does not include boards of
trustees of postsecondary institutions, boards of plans administered by public pension systems,
counties, municipalities, or any agencies of local governmental units, unless they are expressly
made subject to this chapter by general or special law. (2) COMMITTEE. The Joint Committee
on Administrative Rule Review, comprised of the members of...
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11-92C-2
Section 11-92C-2 Definitions. For the purposes of this chapter, the following words have the
following meanings: (1) APPLICANT. A natural person who files a written application with the
governing body of any authorizing subdivision in accordance with Section 11-92C-3. (2) AUTHORITY.
Any local redevelopment authority organized pursuant to this chapter. (3) AUTHORIZING RESOLUTION.
A resolution adopted by the governing body of any authorizing subdivision in accordance with
Section 11-92C-3, which authorizes the incorporation of the authority. (4) AUTHORIZING SUBDIVISION.
Any county or municipality that has adopted an authorizing resolution. (5) BOARD. The board
of directors of an authority. (6) BONDS. Any bonds, notes, certificates, or any other form
of indebtedness representing an obligation to pay money. (7) CONTIGUOUS. Two or more tracts
of land if touching for a continuous distance of not less than 200 feet. The term shall include
tracts of land divided by bodies of water, streets,...
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11-65-36
Section 11-65-36 Application of net commission revenues. All commission horse wagering fees,
commission greyhound wagering fees, and other fees, commissions, and moneys, including fines
and forfeitures, to which a commission shall be entitled under the provisions of this chapter
shall be paid to the treasurer of such commission and shall be deposited by said treasurer
to the account of such commission. Except for the gross profits of any commission racing day
and the commission greyhound wagering fee referable to greyhound racing on such day that may
be set aside for specific public entities or charitable organizations pursuant to Section
11-65-30.1(c), all such moneys to which a commission shall be entitled that remain after (i)
the payment of all expenses incurred in the administration of this chapter, including (without
limitation thereto) the payment of the salaries and expenses of the members and employees
of such commission, and (ii) the deposit into the breeding fund of all...
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