GroundRules
Ala. Code § 11-51-221: Exemption from Real Estate and Personal Property Taxes.
Where this section sits in the code
- Title 11 Counties and Municipal Corporations.
- Title 2 Provisions Applicable to Municipal Corporations Only.
- Chapter 51 Taxation.
- Article 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.
Collected 2026-09-03T14:01:52Z. Source file · JSON