{"data":{"id":"us-al/ala.-code-11-51-221","jurisdiction":"us-al","citation":"Ala. Code § 11-51-221","heading":"Exemption from Real Estate and Personal Property Taxes.","body":"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.","path":["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."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-51-221","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"f5a657dd2f4562b7208c00ae2c5dcded5537161a79625c098c1f1bc3a6c1f645","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-51-220","next":"us-al/ala.-code-11-51-222"},"notice":"GroundRules: Original legal text. Not legal advice."}