2021 Code of Alabama
Title 32 - Motor Vehicles and Traffic.
Chapter 11 - Rescue Squads.
Section 32-11-2 - Exemption From License and Registration Fees and Ad Valorem Taxes.
Exemption from license and registration fees and ad valorem taxes.
THIS SECTION WAS AMENDED BY ACT 2021-429 IN THE 2021 REGULAR SESSION, EFFECTIVE JANUARY 1, 2022. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING.
Motor vehicles owned by volunteer rescue squads incorporated under the laws of Alabama and used exclusively as life saving, rescue, or first aid vehicles without profit, and which are not rented, leased, or loaned to any private individual, firm, or corporation shall be exempt from payment of license and registration fees and all ad valorem taxes otherwise prescribed by law.
(Acts 1965, 2nd Ex. Sess., No. 74, p. 98, §1; Acts 1966, Ex. Sess., No. 422, p. 567.)