Code of Alabama
Chapter 65 - Alabama Higher Education Equipment Loan Authority.
Section 16-65-2 - Legislative Intent.

(a) It is the intent of the Legislature by passage of this chapter to enable the state, acting by and through the authority, to aid educational institutions in the financing of capital equipment on a tax-exempt basis. To this end, the Legislature intends to authorize the authority to issue bonds for the purpose of providing funds to enable the authority to make equipment loans to educational institutions to pay equipment costs; and to provide that educational institutions shall secure the payment of such equipment loans out of a dedicated source of revenue not appropriated by the state.
(b) This chapter shall be liberally construed in conformity with the intentions of the Legislature expressed above.