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2019 Code of Alabama
Title 33 - Navigation and Watercourses.
Chapter 1 - General Provisions Relative to Harbors and Ports and State Docks Department.
Section 33-1-19 - Exemption of leases, etc., from taxation.
Universal Citation: AL Code § 33-1-19 (2019)
Section 33-1-19Exemption of leases, etc., from taxation.
All leases of real estate within the boundaries of the approved plan or within the boundaries of any amendment or extension thereof, for port or harbor improvement in and by the State of Alabama, the port authority, or its predecessors, now in effect, and also all structures and all improvements and all other permanent facilities erected, installed or located, by the lessees, or their successors or assigns, within the boundaries aforesaid, shall be free and exempt from all state, county, and municipal taxation for the period as may be stipulated in the lease now in effect.
(Acts 1927, No. 1, p. 1; Acts 1935, No. 385, p. 821; Code 1940, T. 38, §19; Acts 1945, No. 40, p. 46; Act 2000-598, p. 1199, §2.)
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