{"data":{"id":"us-al/ala.-code-45-30-140.10","jurisdiction":"us-al","citation":"Ala. Code § 45-30-140.10","heading":"Exemption from Taxes, Fees, Etc.","body":"A fire district shall be exempt from all taxes levied by any county, municipality, or other political subdivision of the state, including, but not limited to, license, utility, and excise taxes imposed for engaging in any of the activities of the district. The district shall be exempt from any fees, taxes, or costs related to its incorporation, or recording of any document in the office of the judge of probate in the county.","path":["Title 45 Local Laws.","Chapter 30 Franklin County.","Article 14 Fire Protection and Emergency Medical Services."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-30-140.10","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"f02a618fcdc54da79dea1fd3017feee2dbf84ce75e2797c7da85bcc0f3ea4f61","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-30-140.09","next":"us-al/ala.-code-45-30-140.11"},"notice":"GroundRules: Original legal text. Not legal advice."}