Alabama Statutes
§ 11-51-221 — Exemption from Real Estate and Personal Property Taxes
Alabama·Title 11 Counties and Municipal Corporations·Ch. 51 Taxation·Art. 4 Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities
The governing body of any city which is subject to this division may, by the adoption of a resolution or an ordinance, grant a partial or complete exemption from city ad valorem taxes for any parcel of land or personal property located within the city, for a period of not more than 15 years. The extent of the exemption and the period of the exemption shall be fixed in the resolution or ordinance.
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Alabama § 11-51-221 (Exemption from Real Estate and Personal Property Taxes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Act 98-318, p. 534, §2; Act 2000-573, p. 1056, §1.)
Nearby Sections
15
§ 11-1-1
Number and Names of Counties§ 11-1-2
County Declared a Body Corporate