Alabama Statutes
§ 33-1-19 — Exemption of Leases, Etc., from Taxation
Alabama § 33-1-19
JurisdictionAlabama
Title 33Navigation and Watercourses
Ch. 1General Provisions Relative to Harbors and Ports and State Port Authority
This text of Alabama § 33-1-19 (Exemption of Leases, Etc., from Taxation) 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 § 33-1-19 (2026).
Text
All leases of real estate within the boundaries of the approved plan or within the boundaries of any amendment or extension thereof, for port or harbor improvement in and by the State of Alabama, the port authority, or its predecessors, now in effect, and also all structures and all improvements and all other permanent facilities erected, installed or located, by the lessees, or their successors or assigns, within the boundaries aforesaid, shall be free and exempt from all state, county, and municipal taxation for the period as may be stipulated in the lease now in effect.
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Legislative History
(Acts 1927, No. 1, p. 1; Acts 1935, No. 385, p. 821; Code 1940, T. 38, §19; Acts 1945, No. 40, p. 46; Act 2000-598, p. 1199, §2.)
Nearby Sections
15
§ 33-1-1.1
Definitions§ 33-1-11
Jurisdiction§ 33-1-12.1
Additional Powers§ 33-1-14
Appraisal of Real Estate; Approval of Facilities by Governor Prerequisite to Beginning Project§ 33-1-15
Amendment of Plans§ 33-1-16
Terminal Railroads§ 33-1-17
Title to Property§ 33-1-2
Alabama State Port AuthorityCite This Page — Counsel Stack
Bluebook (online)
Alabama § 33-1-19, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/33-1-19.