{"data":{"id":"us-al/ala.-code-40-9-26","jurisdiction":"us-al","citation":"Ala. Code § 40-9-26","heading":"Presbyterian Apartments of Birmingham, Inc., Presbyterian Homes of Decatur, Inc., Shoals Presbyterian Apartments, Inc., East Presbyterian Apartments, East Alabama Services for the Elderly, Inc.","body":"The Presbyterian Apartments of Birmingham, Inc., the Presbyterian Homes of Decatur, Inc., the Shoals Presbyterian Apartments, Inc., and the Presbyterian Apartments in Northport, Alabama, and the East Alabama Services for the Elderly, Inc., a nonprofit corporation in Lee County, Alabama, the Mayfair Towers Corporation in Huntsville, Alabama or any predecessor organization or entity, are hereby exempt from the payment of all state, county and municipal ad valorem 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=40-9-26","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"96c8022134195079766c88b8b270c2a0b9b58668a61a9960190fa7417373a1c5","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-9-25.25","next":"us-al/ala.-code-40-9-26.1"},"notice":"GroundRules: Original legal text. Not legal advice."}