{"data":{"id":"us-al/ala.-code-11-68-4","jurisdiction":"us-al","citation":"Ala. Code § 11-68-4","heading":"Status of Commission as Nonprofit Agency Exempt from Taxation.","body":"An historic preservation commission shall constitute a non-profit governmental agency whose funds shall be used exclusively for public purposes. Such commission shall have tax exempt status, and the properties of the commission and the income therefrom, together with all leases, agreements, and contracts made by it, shall be forever exempt from any and all taxation by the State of Alabama and any political subdivision thereof, including, but not limited to, income, admission, amusement, excise and ad valorem taxes.","path":["Title 11 Counties and Municipal Corporations.","Title 2 Provisions Applicable to Municipal Corporations Only.","Chapter 68 Historic Preservation Commissions and Architectural Review Boards."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-68-4","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"bbbacb74aa6e08239ccf63deaecf7ed188fc89e2c93e2acc0506bdcbf7f75a58","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-68-3","next":"us-al/ala.-code-11-68-5"},"notice":"GroundRules: Original legal text. Not legal advice."}