{"data":{"id":"us-al/ala.-code-40-9-17","jurisdiction":"us-al","citation":"Ala. Code § 40-9-17","heading":"Property Owned and Used or Held by Colleges for Certain Purposes.","body":"All property owned and used by a college for the purpose of housing students, members of the faculty or other employees of the college is exempt from taxation.\nAll property owned by a college and held for the bona fide purpose of being used for enlargement of a campus or for the development of a new campus is exempt from taxation.","path":["Title 40 Revenue and Taxation.","Chapter 9 Exemptions from Taxation and Licenses.","Article 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-9-17","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"ee6d8e469c2fa5b19338dc22c154ca086e5dd5899bea01486c8eb29b2827040f","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-9-16","next":"us-al/ala.-code-40-9-18"},"notice":"GroundRules: Original legal text. Not legal advice."}