Code of Alabama
Article 1 - General Provisions.
Section 11-88-16 - Exemption From Taxation of Authority and Property, Leases, Bonds, etc., Thereof; Payment of Fees, Taxes, or Costs to Probate Judge for Incorporation, etc.; Imposition of License or Excise Tax Upon Authority.

The authority, the property and income of the authority, all bonds issued by the authority, the income from such 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 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.
No license or excise tax may be imposed on any authority in respect of the privilege of engaging in any of the activities authorized by this chapter.

Structure Code of Alabama

Code of Alabama

Title 11 - Counties and Municipal Corporations.

Title 3 - Provisions Applicable to Counties and Municipal Corporations.

Chapter 88 - Water, Sewer and Fire Protection Authorities.

Article 1 - General Provisions.

Section 11-88-1 - Definitions.

Section 11-88-2 - Purpose of Article.

Section 11-88-3 - Filing of Application for Incorporation of Authority; Adoption of Resolution Approving or Denying Application by County Governing Body.

Section 11-88-4 - Filing of Certificate of Incorporation, Copy of Resolution of County Governing Body, etc., With Probate Judge; Contents and Execution of Certificate of Incorporation; Entry of Order by Probate Judge Requiring Recordation of Certific...

Section 11-88-5 - Authorization and Procedure for Amendment of Certificate of Incorporation.

Section 11-88-5.1 - Ratification of Amendment.

Section 11-88-6 - Board of Directors.

Section 11-88-7 - Powers of Authority Generally; Power of Authority to Acquire, Operate, etc., Systems, etc., Outside Service Area; Provisions in Schedules of Rates and Charges Generally; Powers of Authority Organized to Construct and Operate Sewer S...

Section 11-88-7.1 - Additional Powers.

Section 11-88-8 - Bonds of Authority - Form, Terms, Denominations, etc.; Sale; Execution and Delivery; Refunding; Liability Thereon; Security for Payment of Principal and Interest and Payment Thereof Generally; Provisions in Mortgages, Deeds of Trust...

Section 11-88-9 - Bonds of Authority - Contracts to Secure Payment of Principal and Interest.

Section 11-88-10 - Bonds of Authority - Statutory Mortgage Lien to Secure Payment of Principal and Interest.

Section 11-88-11 - Bonds of Authority - Disposition of Proceeds From Sale of Bonds.

Section 11-88-12 - Establishment and Revision of Rates, Fees, and Charges for Services Rendered by Authority; Applicability of Provisions of Section to Authority Organized to Construct and Operate Sewer System.

Section 11-88-13 - Loans, Sales, Grants, etc., of Money, Property, etc., to Authority by Counties, Municipalities, Public Corporations, Etc.

Section 11-88-14 - Use by Authority of Public Roads Rights-of-Way.

Section 11-88-15 - Furnishing of Fire Protection Service by Authority Declared Governmental Function; Immunity From Tort Liability of Authority.

Section 11-88-15.1 - Soliciting Contributions for Local Volunteer Fire Departments; Monthly Usage Estimates.

Section 11-88-16 - Exemption From Taxation of Authority and Property, Leases, Bonds, etc., Thereof; Payment of Fees, Taxes, or Costs to Probate Judge for Incorporation, etc.; Imposition of License or Excise Tax Upon Authority.

Section 11-88-17 - Exemption of Authority From Usury Laws, Etc.

Section 11-88-18 - Authorization and Procedure for Dissolution of Authority; Vesting of Title to Properties of Authority and Apportionment Thereof Upon Dissolution of Authority.

Section 11-88-19 - Existence of Authority Not to Prevent Subsequent Incorporation, etc., of Another Authority.

Section 11-88-20 - Validation of Prior Defective Incorporations Under Provisions of Article.

Section 11-88-21 - When Proceedings, Notice, etc., for Incorporation of Authority, Acquisition of Property, Issuance of Bonds, etc., Required; Exemption of Authority, etc., From Jurisdiction and Regulation of Public Service Commission, Etc.