Code of Alabama
Chapter 4 - Armory Commission.
Section 31-4-12 - Property Used for Armory and Training Purposes Exempt From Taxation, Etc.

All property actually used for armory and military training purposes, as defined in this chapter, shall be exempt from all taxation, import, or assessment.

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Structure Code of Alabama

Code of Alabama

Title 31 - Military Affairs and Civil Defense.

Chapter 4 - Armory Commission.

Section 31-4-1 - Composition; Chairman; Term of Office of Appointed Members.

Section 31-4-2 - Procedure for Incorporation.

Section 31-4-3 - Powers and Duties Generally; Compensation of Members; Meetings; Quorum; Delegation of Powers and Duties to Executive Committee.

Section 31-4-4 - Bond for Care, etc., of Arms, Equipment, etc., of United States Reserve Units of State Colleges, Etc.

Section 31-4-5 - Financing or Refinancing of Armories, Etc.

Section 31-4-6 - Use of Military Appropriations for Payment of Expenses or Obligations of Commission.

Section 31-4-7 - Provision, etc., of Armories, etc., for Housing, Instruction, etc., of National Guard, Naval Militia, Etc.

Section 31-4-9 - Cooperation of Counties and Municipalities for Acquisition of Buildings, etc., Suitable for Use as Public Buildings and Armories.

Section 31-4-8 - Acquisition, Construction, etc., of Armories, Grounds, Etc.

Section 31-4-10 - Exercise of Power of Condemnation.

Section 31-4-11 - Conveyance by Counties or Municipalities of Public Lands to Commission for Use as Armory Sites.

Section 31-4-12 - Property Used for Armory and Training Purposes Exempt From Taxation, Etc.

Section 31-4-13 - Approval, Inspection and Supervision of Armory Construction by State Building Commission.

Section 31-4-14 - Use and Disposition of Armories Generally.

Section 31-4-15 - Management and Care of Armories; Armory Boards or Officers of Control.

Section 31-4-16 - Sale or Lease of Armories.

Section 31-4-17 - City and County Donations, etc., for Aid of Local National Guard or Naval Militia Organizations.

Section 31-4-18 - Reversion of Donations.

Section 31-4-19 - Disbursement of Regular Military Appropriations for Maintenance of Armories, Etc.