The property and income of any public corporation, and any conveyance, lease, mortgage, deed of trust, or trust indentures by or to the public corporation shall be exempt from all state and local taxation. The public corporation shall not be obligated to pay any fees, taxes, or costs to the judge of probate of any county for its incorporation, the amendment of its certificate of incorporation, or the recording of any document, including, but not limited to, deeds, leases, and easements.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 3 - Provisions Applicable to Counties and Municipal Corporations.
Chapter 89C - Storm Water Discharges Into Separate Storm Sewers.
Section 11-89C-1 - Legislative Findings and Intent.
Section 11-89C-2 - Definitions.
Section 11-89C-3 - Public Corporation - Procedure for Incorporation.
Section 11-89C-5 - Exemption of Public Corporation From Fees and Taxes.
Section 11-89C-6 - Member Governing Bodies Granted Power of Eminent Domain.
Section 11-89C-7 - Public Corporation to Be Nonprofit; Dissolution.
Section 11-89C-8 - Immunity of Corporation, Board Members, and Employees.
Section 11-89C-9 - Powers of Governing Bodies.
Section 11-89C-10 - Assessment, Collection, etc., of Fees, Charges, or Assessments.
Section 11-89C-12 - No Enforcement Action by Governing Body Where Adem Has Taken Certain Actions.
Section 11-89C-13 - Liberal Construction.
Section 11-89C-14 - Effect of Chapter on State Entities.
Section 11-89C-15 - Revision of Regulations and Permits; Compliance With 2014 Amendments.