Ala. Code § 24-1-78.1
This is the official text of Ala. Code § 24-1-78.1, part of Alabama’s Code — part of the compiled statutory law of Alabama, published by the state as "Code." Browse the sections below, each linked to its official government source.
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Section 24-1-78.1 Exemption of County Housing Authorities from Taxes in Certain Circumstances
Official statutory text
(a) All of the following shall be exempt from all state taxes, including, but not limited to, deed taxes or mortgage taxes:
(1) A county housing authority and the authority’s property and income.
(2) Bonds issued by the authority.
(3) Income from bonds issued by the authority.
(4) Conveyances to or from the authority.
(5) Leases, mortgages, or deeds of trust to or from the authority.
(b) An authority may be exempted from the taxes levied by a county, municipality, or other political subdivision of the state, including, but not limited to, deed taxes, mortgage taxes, license taxes, or excise taxes. The exemption provided by this subsection shall only apply if approved by a resolution or ordinance adopted by the local governing body of the county, municipality, or other political subdivision of the state.
(c) The exemptions from state taxes created by subsection (b) shall apply to any wholly owned subsidiary of an authority.
(1) A county housing authority and the authority’s property and income.
(2) Bonds issued by the authority.
(3) Income from bonds issued by the authority.
(4) Conveyances to or from the authority.
(5) Leases, mortgages, or deeds of trust to or from the authority.
(b) An authority may be exempted from the taxes levied by a county, municipality, or other political subdivision of the state, including, but not limited to, deed taxes, mortgage taxes, license taxes, or excise taxes. The exemption provided by this subsection shall only apply if approved by a resolution or ordinance adopted by the local governing body of the county, municipality, or other political subdivision of the state.
(c) The exemptions from state taxes created by subsection (b) shall apply to any wholly owned subsidiary of an authority.
Status: in_force · Read it on the official government site
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