40-9-14
Section 40-9-14 Property used for public purposes. Lands in the purchase of which any municipality
of the state has invested money pursuant to the terms of a lease sale contract or option agreement
shall, during the life of such lease sale contract or option agreement, be exempt from ad
valorem taxation so long as said lands are being used by such municipalities for park, municipal
or other public purpose, or where the same are contracted for and in the possession of such
municipalities with the bona fide intention of being so used. (Acts 1927, No. 121, p. 85;
Code 1940, T. 51, §13.)...
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45-41-141.08
Section 45-41-141.08 Payment and collection of financial charges. (a) Any financial charge
levied as provided in Section 45-41-141.03 shall become due and payable on October 1 in the
fiscal year of the county next succeeding the fiscal year during and for which such financial
charge is so levied and shall become delinquent if not paid before the next succeeding January
1 and otherwise in the same manner as county ad valorem taxes. Each owner shall make report
of the unit or units of property owned by him or her to the tax assessor at the time fixed
by law for making return of other property of such owner; and any owner whose property is
generally exempt from property taxation or who is not otherwise required to make report or
return to the tax assessor as aforesaid shall nevertheless at such time make report to the
tax assessor of the unit or units of property owned by him or her, all as if such unit or
units of property were subject to property taxation. The tax collector shall...
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9-14C-12
Section 9-14C-12 Tax exemption. The commission shall have tax exempt status, and the properties
of the commission and the income therefrom, all lease agreements and contracts made by it,
all bonds issued by it and the coupons applicable thereto and the income therefrom, and all
indentures executed with respect thereto shall be forever exempt from any and all taxation
and fees by the State of Alabama and any political subdivision thereof, including, but not
limited to, income, admission, amusement, excise, and ad valorem taxes. (Act 2006-542, p.
1256, §12.)...
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11-89C-5
Section 11-89C-5 Exemption of public corporation from fees and taxes. The property and income
of any public corporation, and any conveyance, lease, mortgage, deed of trust, or trust indentures
by or to the public corporation shall be exempt from all state and local taxation. The public
corporation shall not be obligated to pay any fees, taxes, or costs to the judge of probate
of any county for its incorporation, the amendment of its certificate of incorporation, or
the recording of any document, including, but not limited to, deeds, leases, and easements.
(Acts 1995, No. 95-775, p. 1835, §5.)...
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40-20-35
Section 40-20-35 Tax to be in lieu of ad valorem taxes; exemption of nonproducing leasehold
and other interests from ad valorem taxes. The mineral documentary tax levied above shall
be in lieu of all ad valorem taxes and all nonproducing leasehold interests upon all oil,
gas and other minerals in, on or under lands lying within the State of Alabama, created or
assigned after October 12, 1957, and also all nonproducing interests in such oil, gas and
other minerals, including royalty interests therein, hereafter conveyed to a grantee or purchaser
or excepted or reserved to a grantor separately and apart from the surface shall be exempt
from all ad valorem taxes levied on or after October 1, 1957, by the State of Alabama, or
any county, municipality, school district, or other taxing district within the state or becoming
a lien on or after said date. Any sale for taxes of the surface or of the remainder of the
fee shall not in any manner whatsoever affect the interest or interests hereby...
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40-23-4.4
Section 40-23-4.4 Exemption form for equipment for certain commercial fishing vessels. In connection
with the purchase of material, equipment, or machinery for commercial fishing vessels described
in subdivision (13) of subsection (a) of Section 40-23-4, and therefore exempt from taxation
under that section, the filing by the purchaser at retail of the material, equipment, or machinery
with the seller of a certificate in substantially the following form shall relieve the seller
of any obligation to collect tax under Chapter 23 of this title with respect to the sales
described in that chapter: Exemption certification respecting material, equipment, or machinery
which, at any time, enters into and becomes a component part of commercial fishing vessels
of over five tons load displacement as registered with the U.S. Coast Guard and licensed by
the State of Alabama Department of Conservation and Natural Resources. The undersigned ___,
(name) (address) hereby certifies...
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40-9-24
Section 40-9-24 Property Tax Relief Fund. There is hereby set up in the Treasury a Property
Tax Relief Fund to be used to reimburse the State General Fund, the State Soldiers' Relief
Fund and the Public School Fund by such amounts as are lost to such funds by reason of exemption
of homesteads, in whole or in part, from the payment of the state levy of $.25 on each $100
of taxable property for the State General Fund; $.10 on each $100 of taxable property for
the State Soldiers' Relief Fund and $.30 on each $100 of taxable property for the Public School
Fund. The Comptroller, with the approval of the Governor, is hereby directed to draw warrants
payable out of the Property Tax Relief Fund payable to the State General Fund, the State Soldiers'
Relief Fund and the Public School Fund in amounts sufficient to reimburse each of said funds
for revenues lost by the exemption of homesteads, in whole or in part, from state ad valorem
taxation. (Acts 1936-37, Ex. Sess., No. 127, p. 142; Code 1940,...
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40-9-25.14
Section 40-9-25.14 Barber Vintage Motorsports Museum. (a) The Barber Vintage Motorsports Museum,
hereinafter referred to as the Barber Museum, is exempted from paying any state, county, and
municipal sales and use taxes with respect to tangible personal property purchased solely
for display as a museum exhibit primarily within the confines of the museum property. (b)
All personal property owned by and all real property leased to the Barber Museum by the City
of Birmingham and improvements thereon, at such time as the leased real property may be purchased
by the Barber Museum, and all improvements made subsequent to the purchase, are hereby or
shall upon their purchase be exempted from any state, county, and local ad valorem taxation.
Provided, however, this exemption shall not apply to any portion of the property that is not
used in connection with the organization's museum or motorsports park operations, or that
may be sold to any third party, or that may be leased to any third party...
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33-10-25
Section 33-10-25 Exemption from taxation; servicing of bonds. It is the intent of this chapter
that the commission shall not be required to pay any taxes or assessments on any property
acquired or used by it under the provisions of this chapter or upon the income therefrom,
and any bonds issued hereunder shall be serviced from the income of said facility and shall
be exempt from taxation by the State of Alabama, and by any municipal or political subdivision
of the state. (Acts 1973, No. 1064, p. 1779, §2.)...
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40-9-8
Section 40-9-8 Artesian wells leased to municipalities. The capital stock and physical property
of all corporations and the physical property of any person, which said capital stock and
physical property consists entirely of an artesian well or wells, and equipment pertaining
thereto, which well or wells are leased to any municipality of this state under a lease, sale,
contract or option agreement to purchase, shall, during the life of such lease, sale, contract
or option agreement, be exempt from ad valorem taxation so long as such well or wells are
operated exclusively by such city or town; provided, that this section shall apply only to
corporations or persons under contract with not more than one municipality. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §11.)...
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