Alabama Statutes
§ 33-1-19 — Exemption of Leases, Etc., from Taxation
Alabama·Title 33 Navigation and Watercourses·Ch. 1 General Provisions Relative to Harbors and Ports and State Port Authority
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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Alabama § 33-1-19 (Exemption of Leases, Etc., from Taxation) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 Authority