Alabama Statutes
§ 45-37A-54.74 — Exemption from Taxation
Alabama § 45-37A-54.74
JurisdictionAlabama
Title 45Local Laws
Ch. 37AJefferson County Municipalities
Art. 5Birmingham
Part 5Parks, Recreation, and Tourism
This text of Alabama § 45-37A-54.74 (Exemption 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 § 45-37A-54.74 (2026).
Text
All property of the authority shall be exempt from state, county, and city taxation; and the authority shall be exempt from license or privilege taxes levied by the state, county, or city upon the business or activities conducted or engaged in by the authority. This exemption shall not be construed to exempt concessionnaires or lessees of the authority from the payment of any taxes, including licenses or privilege taxes levied by the state, county, or city.
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Legislative History
(Acts 1947, No. 215, p. 81, §15.)
Nearby Sections
15
§ 45-1-10
Disclaimer,§ 45-1-100.01
Superintendent of Education§ 45-1-100.02
Insuring School Buildings and Property§ 45-1-110
Compensation of Poll Workers§ 45-1-120
Reserved§ 45-1-130
Duties of County Engineer§ 45-1-140
Reserved§ 45-1-150
Reserved§ 45-1-160
Reserved§ 45-1-180
Reserved§ 45-1-190
Reserved§ 45-1-20
Licensing and Regulation; ViolationsCite This Page — Counsel Stack
Bluebook (online)
Alabama § 45-37A-54.74, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-37A-54.74.