Published: 2015

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Article 1 General Provisions.

Section 40-9-1 Persons and property generally.

Section 40-9-1.1 Stringfellow Memorial Hospital.

Section 40-9-2 Claim of exemption of homestead and household and kitchen furniture in certain counties.

Section 40-9-3 Peanuts and pecans stored in licensed warehouses.

Section 40-9-4 Products or materials used in textile manufacture.

Section 40-9-5 Manufacturers of calcium cyanamide, aluminum or aluminum products.

Section 40-9-6 Personal property stored for shipment outside of state.

Section 40-9-7 Personal property held by warehouseman for distribution.

Section 40-9-8 Artesian wells leased to municipalities.

Section 40-9-9 Y.M.C.A.

Section 40-9-10 Y.W.C.A.

Section 40-9-11 Y.W.C.O.

Section 40-9-12 The National Foundation's Alabama Field Offices, Y.M.H.A. (J.C.C.), Seamen's Home of Mobile, Catholic Maritime Club of Mobile, Inc., Knights of Pythias Lodges, Salvation Army, Inc., etc.

Section 40-9-13 Volunteer fire departments, Alabama Society of D.A.R., Annual Shrine Circus, Episcopal Foundation of Jefferson County, Alabama Heart Association and Presbyterian Apartments, Inc.

Section 40-9-14 Property used for public purposes.

Section 40-9-14.1 Certificates of exemption to governmental entities, contractors, etc., for certain tax exempt projects.

Section 40-9-15 Alabama State Fair and Exhibit Association.

Section 40-9-16 Property of corporation or association formed for social or literary advancement and used in connection with college or university.

Section 40-9-17 Property owned and used or held by colleges for certain purposes.

Section 40-9-18 Property of corporation organized for purpose of aiding retired teachers, etc.

Section 40-9-19 Homesteads.

Section 40-9-19.1 Governing body of municipality authorized to exempt homesteads of certain residents from ad valorem property tax increase imposed for public school purposes.

Section 40-9-20 Certain homes owned by veterans or their widows.

Section 40-9-21 Principal residences and 160 acres adjacent thereto of permanently and totally disabled persons or persons 65 years of age or older having net annual federally taxable income of $12,000 or less.

Section 40-9-21.1 Verification of eligibility by mail for certain persons.

Section 40-9-21.2 Falsely claiming homestead exemption.

Section 40-9-22 Nuclear fuel assemblies.

Section 40-9-23 Corporations organized to establish regional mental health programs and facilities.

Section 40-9-24 Property Tax Relief Fund.

Section 40-9-25 George Lindsey Celebrity Benefit, Inc., Alabama Special Olympics, Inc., etc.

Section 40-9-25.1 Magic Moments.

Section 40-9-25.2 Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (WAYS).

Section 40-9-25.3 Rainbow Omega, Inc.

Section 40-9-25.4 Farley L. Berman Foundation, Inc.

Section 40-9-25.5 American Bowling Congress.

Section 40-9-25.6 Christian Children Homes, Inc.

Section 40-9-25.7 Franklin Memorial Clinic, Inc.

Section 40-9-25.8 Birmingham Civil Rights Institute.

Section 40-9-25.9 Bridge, Inc.

Section 40-9-25.10 Anniston Fellowship House, Wings of Life, Jacksonville Christian Outreach Center, Wiregrass Children's Home, DoDa Parade, Lee County Humane Society, and Huntsville Emergency Medical Services.

Section 40-9-25.11 Little Sisters of the Poor.

Section 40-9-25.12 Service Guild of Birmingham, Inc., Early Intervention Program.

Section 40-9-25.13 Big Oak Ranch, Inc.

Section 40-9-25.14 Barber Vintage Motorsports Museum.

Section 40-9-25.15 Covington Baptist Association, Inc. - Christian Service Centers.

Section 40-9-25.16 Food banks.

Section 40-9-25.17 Eagles' Wings, Inc.

Section 40-9-25.18 Alabama Marine Corps League.

Section 40-9-25.19 Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation.

Section 40-9-25.20 Community Action Association of Alabama.

Section 40-9-26 Presbyterian Apartments of Birmingham, Inc., Presbyterian Homes of Decatur, Inc., Shoals Presbyterian Apartments, Inc., East Presbyterian Apartments, East Alabama Services for the Elderly, Inc.

Section 40-9-27 Prescriptions for vitamins and supplements exempt from sales taxes.

Section 40-9-27.1 Insulin, insulin syringes, and related items exempt.

Section 40-9-28 Selma-Dallas County Historic Preservation Society and Valegrande Community Center.

Section 40-9-29 Community Health Systems, Inc. and Walker Regional Medical Center.

Section 40-9-30 Durable medical equipment; exemptions from certain taxes.

Section 40-9-31 Sales by certain schools or school sponsored organizations exempted from sales and use taxes.

Section 40-9-32 Exemption of shares in corporations from ad valorem tax.

Section 40-9-33 Sales to a contractor of certain personal property to be incorporated into realty.

Section 40-9-34 Hudson-Alpha Institute for Biotechnology.

Section 40-9-35 Alabama Association of Rescue Squads.

Section 40-9-36 Volunteer fire departments and fire protection districts.

Section 40-9-37 Military death benefits.

Section 40-9-38 Alabama Association of Volunteer Fire Departments, Alabama Association of Rescue Squads, county volunteer fire and rescue associations, certain volunteer rescue squads, and certain local fire districts.

Section 40-9-39 Food pantries in Talladega County which distribute food for charitable purposes.

Section 40-9-39.1 Sale of certain durable medical equipment, prosthetics and orthotics devices, and medical supplies.

Article 2 Certain Factories, Industries and Plants.