Alabama § 11-42-102 Exemption from Taxation of Industrial or Manufacturing Plants

Alabama Statutes

§ 11-42-102 — Exemption from Taxation of Industrial or Manufacturing Plants

Alabama § 11-42-102

JurisdictionAlabama

Title 11Counties and Municipal Corporations

Ch. 42Alteration of Corporate Limits

Art. 4Consolidation of Contiguous Municipalities

Div. 1General Provisions

This text of Alabama § 11-42-102 (Exemption from Taxation of Industrial or Manufacturing Plants) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 11-42-102 (2026).

Text

The council of any city or town that alters and rearranges its boundary lines so as to absorb two or more cities or towns may exempt from taxation for a period not exceeding five years any industrial or manufacturing plant situated in the territory added to said city or town, but said terms of exemption shall not be renewed or extended.
The council of any city or town may also exempt from taxation for a period not to exceed 10 years any industrial or manufacturing plant that may be established in said city or town; provided, that said term of exemption shall not be renewed.

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The council of any city or town that alters and rearranges its boundary lines so as to absorb two or more cities or towns may exempt from taxation for a period not exceeding five years any industrial or manufacturing plant situated in the territory added to said city or town, but said terms of exemption shall not be renewed or extended.
The council of any city or town may also exempt from taxation for a period not to exceed 10 years any industrial or manufacturing plant that may be established in said city or town; provided, that said term of exemption shall not be renewed.