{"data":{"id":"us-al/ala.-code-11-42-59","jurisdiction":"us-al","citation":"Ala. Code § 11-42-59","heading":"Exemption from Taxation of Mining, Manufacturing, or Industrial Plants, Etc., in Annexed Territory.","body":"All portions of such territory which is at the time it is brought within the corporate limits of the city used or occupied as or as a part of a mining, manufacturing, or industrial plant or construction or which is used or occupied as or as a part of a railroad or street railroad or for any other quasi-public use and continues to be so used and all property having a situs on such territory (but not including residences, dwelling houses, storehouses, commissaries, warehouses, or the land on which they are situated) shall be exempt from city taxation for a period of 10 years, and all portions of such territory which, after it is brought within the corporate limits of the city, is used or occupied by a new construction as or as a part of a mining, manufacturing, or industrial plant or construction or which is used or occupied as or as a part of a railroad or a street railroad or for any other quasi-public use and continues to be so used and all property having a situs on such territory (but not including residences, dwelling houses, storehouses, commissaries, warehouses, or the land on which they are situated) shall be exempt from city taxation for a period of 10 years from the time of construction, use, or occupation, but in no event is the exemption to extend beyond 15 years from the time when such territory is brought within the corporate limits of the city.","path":["Title 11 Counties and Municipal Corporations.","Title 2 Provisions Applicable to Municipal Corporations Only.","Chapter 42 Alteration of Corporate Limits.","Article 3 Annexation of Territory by Cities of 25,000 Inhabitants or More."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-42-59","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"d59d526625fbf9fd9a964a3416aa2645acd36a9de9af04b9e957e6aa751c8075","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-42-58","next":"us-al/ala.-code-11-42-60"},"notice":"GroundRules: Original legal text. Not legal advice."}