{"data":{"id":"us-al/ala.-code-40-22-10","jurisdiction":"us-al","citation":"Ala. Code § 40-22-10","heading":"Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Exemption of Debt Secured by Instrument Upon Which Recording Tax Has Previously Been Paid.","body":"If any transfer of any such mortgage, deed of trust, contract of conditional sale, or other instrument of like character described in Section 40-22-6 has heretofore been filed for record in any probate office of this state and the recording privilege tax imposed by Section 40-22-1 or Section 40-22-2 has been paid thereon, the debt secured by the instrument so transferred shall be exempt from any ad valorem tax, either state, county, or municipal.","path":["Title 40 Revenue and Taxation.","Chapter 22 Recordation Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-22-10","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"c83009e8200ed28b2d0281c65f4f2022fe1e0b1f48835ecd5115b97dda49de5e","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-22-9","next":"us-al/ala.-code-40-22-11"},"notice":"GroundRules: Original legal text. Not legal advice."}