Alabama Const. art. IV, § 91

Alabama Constitution

Article IV, § 91 — Exemption from Taxation of State, County, Municipal, Cemetery and Certain Religious, Educational and Charitable Property

Alabama Const. art. IV, § 91 (Exemption from Taxation of State, County, Municipal, Cemetery and Certain Religious, Educational and Charitable Property) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

JurisdictionAlabama DocumentConstitution

ArticleIV

Section§ 91

CitationAlabama Const. art. IV, § 91

Bluebook

Ala. Const. art. IV, § 91.

Full Text

The legislature shall not tax the property, real or personal, of the state, counties, or other municipal corporations, or cemeteries; nor lots in incorporated cities and towns, or within one mile of any city or town to the extent of one acre, nor lots one mile or more distant from such cities or towns to the extent of five acres, with the buildings thereon, when same are used exclusively for religious worship, for schools, or for purposes purely charitable.

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The legislature shall not tax the property, real or personal, of the state, counties, or other municipal corporations, or cemeteries; nor lots in incorporated cities and towns, or within one mile of any city or town to the extent of one acre, nor lots one mile or more distant from such cities or towns to the extent of five acres, with the buildings thereon, when same are used exclusively for religious worship, for schools, or for purposes purely charitable.