All property, both real and personal, belonging to a unit of the armed forces of the state, officially recognized as such by the federal government, shall be exempt from ad valorem taxes, state, county, and municipal. This exemption shall apply to real property when leased to any unit of the Alabama National Guard, provided the agreement or contract of lease is approved in writing by the Adjutant General, while the same is under the custody and control of the National Guard unit, and said exemption shall not be vitiated should the National Guard organization sublease a part of the premises when the rental derived from such lease is used entirely and solely for the benefit of the National Guard organization, and when such sublease or permissive use shall be subject to immediate termination by the National Guard unit at the discretion of the Governor.
Structure Code of Alabama
Title 31 - Military Affairs and Civil Defense.
Section 31-2-2 - Composition and Administration of State Militia Generally.
Section 31-2-3 - Divisions of State Militia; Composition of Organized Militia and National Guard.
Section 31-2-4 - Composition of Naval Militia.
Section 31-2-5 - Composition of Unorganized Militia.
Section 31-2-6 - Persons Exempted From Militia Service, Etc.
Section 31-2-7 - Maintenance of Troops in Time of Peace.
Section 31-2-10 - Appropriations for State Defense Force.
Section 31-2-13 - Service Benefits for Government Employees, Etc.
Section 31-2-14 - Bonds of Persons Responsible for Public or Military Property or Public Funds.
Section 31-2-16 - Per Diem of Officers or Enlisted Men Under Military Travel Orders.
Section 31-2-17 - Unauthorized Wearing of Uniform of United States Armed Forces.
Section 31-2-18 - Wearing Foreign Uniforms - Prohibited; Exceptions.
Section 31-2-19 - Wearing Foreign Uniforms - Penalties.
Section 31-2-20 - Unauthorized Wearing of Uniform While Not on Duty.
Section 31-2-21 - Discrimination Against Person Wearing Uniform.
Section 31-2-23 - Arms, Equipment, etc., to Be Deposited in Armories, Etc.
Section 31-2-24 - Preservation of Arms, Equipment, etc., by Officers.
Section 31-2-27 - Unauthorized Use of Military Property for Private Purposes.
Section 31-2-29 - Wilful or Malicious Destruction, etc., of Military Property.
Section 31-2-32 - Liability of Officers and Enlisted Men for Lost or Damaged Military Property.
Section 31-2-34 - Proceedings When Member of Armed Forces Unable to Account for Property or Money.
Section 31-2-35 - Matters Governed by Custom and Usage of United States Armed Forces.
Section 31-2-37 - Annual Encampments or Cruises.
Section 31-2-39 - Emergency Purchases.
Section 31-2-40 - Enforcement of Sanitation Laws in Camps or Garrisons.
Section 31-2-41 - National Guard and Naval Militia Service Medals.
Section 31-2-42 - Retirement of Officers and Enlisted Men From National Guard.
Section 31-2-45 - Designations of Units Engaged in Federal Service.
Section 31-2-46 - When Unorganized Militia May Be Ordered Out for Active Service.
Section 31-2-48 - Manner of Ordering Out Unorganized Militia; Organization; Appointment of Officers.
Section 31-2-49 - Draft of Unorganized Militia.
Section 31-2-50 - Failure to Appear for Duty in Militia.
Section 31-2-51 - Commander in Chief - Designated.
Section 31-2-52 - Commander in Chief - Powers and Duties Generally.
Section 31-2-53 - Personal Military Staff of Governor.
Section 31-2-54 - Governor's Flag.
Section 31-2-56 - Exhibitions, Athletic Matches and Contests in Armories, Etc.
Section 31-2-61 - Salaries of Officers and Employees of Military Department.
Section 31-2-62 - Bonds of Adjutant General and Other Employees of Military Department.
Section 31-2-63 - Offices, Furniture, Stationery, etc., of Military Department.
Section 31-2-67 - Annual Report by Adjutant General to Governor.
Section 31-2-68 - Audit of Books, Accounts, etc., of Adjutant General and Other Officers.
Section 31-2-72 - General Officers of the Line.
Section 31-2-74 - Enlistments, etc., in National Guard.
Section 31-2-75 - Discharge of Enlisted Members of National Guard.
Section 31-2-76 - Drills, Encampments, Maneuvers, Etc.
Section 31-2-79 - Exemption of Members of Militia From Arrest.
Section 31-2-82 - Armed Forces Organizations Not to Leave State Without Permission.
Section 31-2-84 - Right of Troops as to Use of Streets and Highways.
Section 31-2-85 - Compensation for Injury, Disability, and Death.
Section 31-2-85.1 - Medical Expenses for Members of National Guard or Alabama State Defense Force.
Section 31-2-86 - Payment for Damages Caused by National Guard Members Acting in Line of Duty.
Section 31-2-90 - Appointment of Counsel to Defend National Guard Members in Certain Actions.
Section 31-2-98 - Courts-Martial for Members of National Guard - Evidence.
Section 31-2-99 - Courts-Martial for Members of National Guard - Employment of Court Reporter.
Section 31-2-100 - Courts-Martial for Members of National Guard - Subpoena of Witnesses.
Section 31-2-102 - Courts-Martial for Members of National Guard - Payment of Expenses.
Section 31-2-107 - Courts of Inquiry.
Section 31-2-109 - Ordering Out of Troops - Authority of Governor.
Section 31-2-110 - Ordering Out of Troops - Restrictions.
Section 31-2-111 - Ordering Out of Troops - Request to Governor by Local Officials.
Section 31-2-115 - Dispersion of Mob, Etc. - Order to Disperse.
Section 31-2-116 - Dispersion of Mob, Etc. - Order to Disperse - Failure to Obey Order.
Section 31-2-117 - Dispersion of Mob, Etc. - Authority to Act to Disperse Mob, Etc.
Section 31-2-119 - Assault on National Guard Members, etc., Assembled for Performance of Duties.
Section 31-2-120 - Protection of National Guard Troops, etc., From Assault, Etc.
Section 31-2-121 - Duty to Disperse When Shot Fired, etc., at National Guard.
Section 31-2-122 - Regulation of Passage and Occupancy on Streets, etc., During Riot, Etc.
Section 31-2-125 - Unauthorized Military Organizations.
Section 31-2-128 - Dropping Allowance.
Section 31-2-131 - Revolving Fund.
Section 31-2-132 - Regular Military Appropriations.
Section 31-2-133 - Special Appropriations for National Guard in Active Military Service of State.