The property and income of the authority, all bonds issued by the authority, the income from the bonds, conveyances by or to the authority, and leases, mortgages, and deeds of trust by or to the authority shall be exempt from all taxation in the State of Alabama. The authority shall be exempt from all taxes levied by any county, municipality, or other political subdivision of the state, including, but without limitation to, license and excise taxes imposed in respect of the privilege of engaging in any of the activities that an authority may engage in. The authority may not be obligated to pay or allow any fees, taxes, or costs to the judge of probate of any county in respect of its incorporation, the amendment of its certificate of incorporation, or the recording of any document.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 1 - Provisions Applicable to Counties Only.
Chapter 32 - Public Transportation in Counties Having Population of 600,000 or More.
Section 11-32-1 - Legislative Findings.
Section 11-32-2 - Definitions.
Section 11-32-3 - Incorporation as a Public Corporation; Applications.
Section 11-32-4 - Certificate of Incorporation - Filing; Contents; Execution.
Section 11-32-5 - Certificate of Incorporation - Amendment.
Section 11-32-6 - Board of Directors.
Section 11-32-7 - Powers of Authority.
Section 11-32-8 - Rates and Charges.
Section 11-32-9 - Bonds - Form and Execution; Sale; Obligations; Notice.
Section 11-32-10 - Bonds - Contracts as Security for Payment.
Section 11-32-11 - Statutory Mortgage Lien.
Section 11-32-12 - Use of Bond Proceeds.
Section 11-32-13 - Powers of Localities, Agencies, Etc.
Section 11-32-14 - Exemption From Taxes, Fees, and Costs.
Section 11-32-15 - Incorporation of Subsequent Authority.
Section 11-32-16 - Exemption From Other State Supervision and Control.
Section 11-32-17 - Use of Public Roads.
Section 11-32-18 - Annual Audit.
Section 11-32-19 - Labor Unions.
Section 11-32-20 - Dissolution of Transit Authority.
Section 11-32-21 - Employee Protective Provisions.
Section 11-32-22 - Applicability to Birmingham-Jefferson County Transit Authority.
Section 11-32-23 - Funding - Annual Payments.
Section 11-32-24 - Funding - Amount Paid by Authorizing County.
Section 11-32-25 - Funding - Amount Paid by Principal Municipality.
Section 11-32-26 - Request for Service.
Section 11-32-27 - Budget Requirements.
Section 11-32-28 - Certification of Routes.
Section 11-32-29 - Costs of Operation.
Section 11-32-30 - Certification of Amounts to Be Paid to Authority.
Section 11-32-31 - Payment Schedule; Sufficiency of Funds.
Section 11-32-32 - Payments Made According to Schedule.
Section 11-32-33 - Examination and Audits of Books and Records.