An historic preservation commission shall constitute a non-profit governmental agency whose funds shall be used exclusively for public purposes. Such commission shall have tax exempt status, and the properties of the commission and the income therefrom, together with all leases, agreements, and contracts made by it, shall be forever exempt from any and all taxation by the State of Alabama and any political subdivision thereof, including, but not limited to, income, admission, amusement, excise and ad valorem taxes.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Chapter 68 - Historic Preservation Commissions and Architectural Review Boards.
Section 11-68-1 - Purpose of Chapter.
Section 11-68-2 - Establishment of Historic Preservation Commission and Architectural Review Boards.
Section 11-68-4 - Status of Commission as Nonprofit Agency Exempt From Taxation.
Section 11-68-5 - Powers and Duties of Commission.
Section 11-68-7 - Public Hearing on Proposed Recommendation; Notification of Property Owners.
Section 11-68-8 - Written Notice of Designation of Historic Property or District.
Section 11-68-10 - Appeal of Denial to Circuit Court.
Section 11-68-12 - Institution of Court Proceedings to Prevent Violations and Recover Damages.