All leases of real estate within the boundaries of the approved plan or within the boundaries of any amendment or extension thereof, for port or harbor improvement in and by the State of Alabama, the port authority, or its predecessors, now in effect, and also all structures and all improvements and all other permanent facilities erected, installed or located, by the lessees, or their successors or assigns, within the boundaries aforesaid, shall be free and exempt from all state, county, and municipal taxation for the period as may be stipulated in the lease now in effect.
Structure Code of Alabama
Title 33 - Navigation and Watercourses.
Chapter 1 - General Provisions Relative to Harbors and Ports and State Docks Department.
Section 33-1-1.1 - Definitions.
Section 33-1-2 - Alabama State Port Authority.
Section 33-1-4 - Assistant Directors.
Section 33-1-5 - Officers and Employees; Employee Compensation Plan.
Section 33-1-5.1 - Retirement Plans for Employees of Alabama State Port Authority.
Section 33-1-6 - Bonds Required of Certain Employees.
Section 33-1-7 - Functions of Secretary-Treasurer; Bond.
Section 33-1-8 - Board of Directors.
Section 33-1-10 - State Docks Advisory Committee - Committee to Act in Advisory Capacity.
Section 33-1-11 - Jurisdiction.
Section 33-1-12 - Power to Acquire, Operate, etc., Structures, Facilities, Etc.
Section 33-1-12.1 - Additional Powers.
Section 33-1-15 - Amendment of Plans.
Section 33-1-16 - Terminal Railroads.
Section 33-1-17 - Title to Property.
Section 33-1-18 - Sales of Submerged Lands and Made Lands Lying Under or Abutting Tidal Waters.
Section 33-1-19 - Exemption of Leases, etc., From Taxation.
Section 33-1-20 - Exchange of Property and Relocation of Buildings, Etc.
Section 33-1-21 - Enforcement.
Section 33-1-22 - Acquisition of Property and Rights-of-Way.
Section 33-1-23 - To What Property Eminent Domain Applicable.
Section 33-1-24 - Conduct of Operation of Harbors, Ports, Facilities, etc., by Port Authority.
Section 33-1-27 - Exercise and Evidence of Authority of Governor and Port Authority.
Section 33-1-28 - Establishment of Harbor Lines; Grant of Licenses for Construction of Wharves, Etc.
Section 33-1-29 - Revocation or Suspension of Upland Owners' Licenses.
Section 33-1-30 - Establishment of Foreign Trade Zones.
Section 33-1-31 - Rules and Regulations; Violations.
Section 33-1-32 - Violation of Orders, etc., of Director or Agents.
Section 33-1-33 - Failure to Remove Dangerous Vessels on Order of Port Authority.
Section 33-1-35 - Depositing Substance That Will Form Obstruction to Navigation.
Section 33-1-37 - Safety Incentive Program.
Section 33-1-38 - Compliance With Railway Labor Act.
Section 33-1-40 - Sovereign Immunity.