45-49A-10.09
Section 45-49A-10.09 Exemption from taxation. All property of the corporation shall be exempt
from state, county, and city taxation; and the corporation shall be exempt from license or
privilege licenses levied by the state, county, or city upon the business or activities conducted
or engaged in by the corporation; provided, however, this exemption shall not be construed
to exempt concessionaires or lessees of the authority from the payment of any taxes, including
licenses, privileges, or sales taxes levied by the state, county, or city. (Act 82-312, p.
420, §10.)...
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11-47-228
Section 11-47-228 Exemption from taxation. The property and income of an authority, all bonds
issued by an authority, the interest on the bonds, conveyances by or to an authority, and
leases, deeds, or indentures by or to an authority shall be exempt from all taxation in the
state. All tangible personal property sold by an authority is expressly exempt from all state
and local sales and use taxes imposed pursuant to law. An authority shall be exempt from all
taxes levied by any county or municipality which has consented to and approved the project,
or other political subdivision of the state, including, without limitation, license and excise
taxes imposed in respect of the privilege of engaging in any of the activities in which an
authority may engage. An 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....
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4-3-8
Section 4-3-8 Exemption of bonds, property and income of authority from taxation; concessionaires,
tenants, etc., subject to state and local taxation. The bonds issued by the authority and
the income therefrom shall be exempt from all taxation in the state. All property and income
of the authority shall be exempt from all state, county, municipal and other local taxation;
provided, however, that this exemption shall not be construed to exempt concessionaires, licensees,
tenants, operators or lessees of the authority from the payment of any taxes, including licenses
or privilege taxes levied by the state, the county or any municipality in the state. (Acts
1963, No. 265, p. 696, §16.)...
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41-9-966
Section 41-9-966 Tax exemption. The commission shall be exempt from taxation by the State of
Alabama and any political subdivision, including, but not limited to, income, admission, amusement,
excise and ad valorem taxes on any of the following items: (1) Properties of the commission
and the income derived. (2) Lease agreements and contracts. (3) Bonds and coupons and the
income derived. (4) Executed indentures. (Acts 1996, No. 96-522, p. 670, §17.)...
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45-39-221.10
Section 45-39-221.10 Exemption from taxation. All property of the tourism board, whether real,
personal, or mixed, and the income therefrom, all notes or other evidences of indebtedness
executed or issued by the tourism board and the income therefrom, and all instruments executed
as security therefor, all leases made pursuant to this part and all revenues derived from
any such leases, and all deeds and other documents executed by or delivered to the tourism
board, shall be exempt from any and all taxation by the state, or by the county, any municipality,
or any 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 tourism board may engage. The tourism board shall not be obligated to pay or
allow any fees, taxes, or costs to the judge of probate of any county in respect of the recording
of any document. Further, the gross proceeds of the sale of any...
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11-50-322
Section 11-50-322 Exemption from taxation of bonds, property, and income of corporation; other
exemptions. The property and income of each corporation formed or the certificate of incorporation
of which is amended under this article and all bonds issued by each such corporation and the
income from such bonds and conveyances by or to each such corporation and mortgages and indentures
of trust by or to each such corporation shall be exempt from all taxation in the State of
Alabama. Each such corporation shall also be exempt from all sales and use taxes and gross
receipts taxes levied by the state and any political subdivision thereof with respect to the
purchase, sale, use, or consumption of property; provided, however, that the provisions of
this section shall not be construed to exempt any such corporation from the privilege or license
tax levied by Section 40-21-82 or the excise tax levied by Section 40-21-102; and provided,
further, that any such sales, use, or gross receipts taxes...
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16-60-35
Section 16-60-35 Exemption of college property from taxation; exemption of officers, teachers
and employees from jury duty and town licenses. The property of the college, of every kind
and description, shall forever be exempt from all taxes, municipal, county or state, and from
all local assessments. The president, other officers, professors, teachers and employees of
the college are exempted from jury duty, and all employees are further exempted from payment
of town licenses for their labor while working for the college. (Acts 1961, No. 888, p. 1397,
§16.)...
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16-60-65
Section 16-60-65 Exemption of college property from taxation; exemption of officers, teachers
and employees from jury duty and town licenses. The property of the college, of every kind
and description, shall forever be exempt from all taxes, municipal, county or state and from
all local assessments. The president, other officers, professors, teachers and employees of
the college are exempted from jury duty, and all employees are further exempted from payment
of town licenses for their labor while working for the college. (Acts 1961, Ex. Sess., No.
151, p. 2095, §16.)...
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31-2-80
Section 31-2-80 Exemption from ad valorem taxes of property owned or leased by units of armed
forces. All property, both real and personal, belonging to a unit of the armed forces of the
state, officially recognized as such by the federal government, shall be exempt from ad valorem
taxes, state, county, and municipal. This exemption shall apply to real property when leased
to any unit of the Alabama National Guard, provided the agreement or contract of lease is
approved in writing by the Adjutant General, while the same is under the custody and control
of the National Guard unit, and said exemption shall not be vitiated should the National Guard
organization sublease a part of the premises when the rental derived from such lease is used
entirely and solely for the benefit of the National Guard organization, and when such sublease
or permissive use shall be subject to immediate termination by the National Guard unit at
the discretion of the Governor. (Acts 1936, Ex. Sess., No. 143, p....
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40-9-19
Section 40-9-19 Homesteads. (a)(1) Homesteads, as defined by the Constitution and laws of Alabama,
are exempt from all state ad valorem taxes. In no case shall the exemption apply to more than
one person or head of the family, nor shall the exemption exceed $4,000 in assessed value
or 160 acres in area for any resident of this state who is not over 65 years of age. (2) The
homesteads of residents of this state, over 65 years of age, or who are retired due to permanent
and total disability, regardless of age, or who are blind as defined in Section 1-1-3, regardless
of age or whether such person is retired, shall be exempt from all state ad valorem taxes.
(3) The state Commissioner of Revenue may define and specify the condition or state of health
that makes a person "permanently and totally disabled" and may issue certificates
of disability to the person as he or she may find meets such specifications. Any person who
is drawing any pension or annuity from the armed services or a company...
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