The property and income of a regional jail 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 not limited to, license and excise taxes imposed in respect of the privilege of engaging in any of the activities in which the authority may engage. 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.
Structure Code of Alabama
Title 14 - Criminal Correctional and Detention Facilities.
Chapter 6A - Multi-County Establishment of Regional Jail Authorities.
Article 2 - Multi-Municipal Establishment of Regional Jail Authoirty.
Section 14-6A-30 - Establishing or Joining Regional Jail Authority.
Section 14-6A-32 - Board of Directors.
Section 14-6A-33 - Facility to Serve as Municipal Jail; Employees; Duty of Superintendent.
Section 14-6A-34 - Governmental Entity.
Section 14-6A-35 - Scope of Authority.
Section 14-6A-36 - Tax Exemptions.
Section 14-6A-37 - Obligations of Authority.