Code of Alabama
Article 6 - County and Municipal Hospital Authorities.
Section 22-21-186 - Corporation Tax Exempt.

All property, real, personal or mixed, that may be owned by the corporation and the corporation itself shall be exempt from all state, county and municipal taxation, including, without limitation, income, excise, privilege and license taxation. Further, the gross proceeds of sales of tangible personal property to or by the corporation and the storage, use or other consumption by the corporation of tangible personal property, as well as the gross proceeds from the lease or rental of tangible personal property by or to the corporation, shall be exempt from all such state, county and municipal taxation and from the measure of any such taxation imposed on others.

Structure Code of Alabama

Code of Alabama

Title 22 - Health, Mental Health, and Environmental Control.

Title 1 - Health and Environmental Control Generally.

Chapter 21 - Hospitals and Other Health Care Facilities Generally.

Article 6 - County and Municipal Hospital Authorities.

Section 22-21-170 - Definitions.

Section 22-21-171 - Purpose and Construction of Article.

Section 22-21-172 - Incorporation - Authority.

Section 22-21-173 - Incorporation - Certificate of Incorporation - Contents; Acknowledgment; Filing.

Section 22-21-174 - Incorporation - Certificate of Incorporation - Amendment.

Section 22-21-175 - Board of Directors.

Section 22-21-176 - Officers; Personnel.

Section 22-21-177 - Formation of Other Corporations.

Section 22-21-178 - Governmental Sovereignty or Immunity.

Section 22-21-179 - Powers of Corporation.

Section 22-21-180 - Eminent Domain.

Section 22-21-181 - Transfer of Funds and Assets by Counties and Municipalities.

Section 22-21-182 - Borrowing by Corporation Generally; Debts Not Obligations of State, Counties or Municipalities; Tax Exemptions.

Section 22-21-183 - Disposition of Proceeds From Borrowing.

Section 22-21-184 - Refunding Securities.

Section 22-21-185 - Fiduciary Investment.

Section 22-21-186 - Corporation Tax Exempt.

Section 22-21-187 - Publication of Financial Statement.

Section 22-21-188 - Provisions Exclusive.

Section 22-21-189 - Applicability of Provisions of State Law as to Ethics of Public Officials, etc.; Purchase, etc., of Goods or Services From Employees of Corporation, Etc.

Section 22-21-190 - Applicability of State Competitive Bid Law, Etc.

Section 22-21-191 - Dissolution of Corporation.