{"data":{"id":"us-al/ala.-code-45-37a-54.74","jurisdiction":"us-al","citation":"Ala. Code § 45-37A-54.74","heading":"Exemption from Taxation.","body":"All property of the authority shall be exempt from state, county, and city taxation; and the authority shall be exempt from license or privilege taxes levied by the state, county, or city upon the business or activities conducted or engaged in by the authority. This exemption shall not be construed to exempt concessionnaires or lessees of the authority from the payment of any taxes, including licenses or privilege taxes levied by the state, county, or city.","path":["Title 45 Local Laws.","Chapter 37A Jefferson County Municipalities.","Article 5 Birmingham.","Part 5 Parks, Recreation, and Tourism.","Part 3 State Fair Authority."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-37A-54.74","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"d092a9d69e77eb0e00006b8b1ebcdceda35a714f1cbda3e00a4f986d0be4c29c","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-37a-54.73","next":"us-al/ala.-code-45-37a-55"},"notice":"GroundRules: Original legal text. Not legal advice."}