{"data":{"id":"us-al/ala.-code-11-99a-40","jurisdiction":"us-al","citation":"Ala. Code § 11-99A-40","heading":"Land Owned by Public Persons.","body":"Land owned by a public person shall be exempt from assessments regardless of whether the public person consented to the formation of the district.","path":["Title 11 Counties and Municipal Corporations.","Title 3 Provisions Applicable to Counties and Municipal Corporations.","Chapter 99A Alabama Improvement Districts."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-99A-40","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"111c359bbf77d5174aa5fa181a107f24b09fee1aa898c1dc55115fb2986ee763","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-99a-39","next":"us-al/ala.-code-11-99a-41"},"notice":"GroundRules: Original legal text. Not legal advice."}