2016 Code of Alabama
Title 22 - HEALTH, MENTAL HEALTH, AND ENVIRONMENTAL CONTROL.
Title 2 - MENTAL HEALTH.
Chapter 51 - REGIONAL MENTAL HEALTH PROGRAMS AND FACILITIES.
Section 22-51-13 - Taxation exemption.

AL Code § 22-51-13 (2016) What's This?
Section 22-51-13Taxation exemption.

The corporations authorized in this chapter and their property, including bonds, conveyances, mortgages, leases, and deeds, and all income from such property and the operation of programs shall be exempt from all taxation, and no excise tax may be imposed on any corporation for the privilege of engaging in any of the activities authorized by this chapter; provided, that the corporation must adhere to minimum standards for licensure as provided by Chapter 50 of this title.

(Acts 1967, No. 310, p. 853, §14.)

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