GroundRules
Ala. Code § 40-9-25.19: Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 9 Exemptions from Taxation and Licenses.
- Article 1 General Provisions.
(a) All property owned by the Lurleen B. Wallace Community College Foundation and the Calhoun Community College Foundation and used by that organization in furtherance of its charitable purposes is hereby exempted from any state, county, and local ad valorem taxation.
(b) All purchases by the Lurleen B. Wallace Community College Foundation and the Calhoun Community College Foundation which are used by that organization in the furtherance of its charitable purpose are hereby exempted from the state, county, and local sales and use taxes.
Collected 2026-09-03T14:01:53Z. Source file · JSON