All property of the authority shall be exempt from state, county, and city taxation; and the authority shall be exempt from license or privilege taxes levied by the state, county, or city upon the business or activities conducted or engaged in by the authority. This exemption shall not be construed to exempt concessionnaires or lessees of the authority from the payment of any taxes, including licenses or privilege taxes levied by the state, county, or city.
Structure Code of Alabama
Chapter 37A - Jefferson County Municipalities.
Part 5 - Parks, Recreation, and Tourism.
Part 3 - State Fair Authority.
Section 45-37A-54.60 - Incorporation of Authority.
Section 45-37A-54.61 - Certificate of Incorporation - Contents.
Section 45-37A-54.62 - Certificate of Incorporation - Acknowledgement, Filing, Recording.
Section 45-37A-54.63 - Board of Directors.
Section 45-37A-54.64 - Lease, Sale, or Conveyance of Property.
Section 45-37A-54.65 - Powers of Authority.
Section 45-37A-54.66 - Sunday Activities; Ordinance Procedures.
Section 45-37A-54.67 - Borrowing; Revenue Bonds.
Section 45-37A-54.68 - Meetings; Recordkeeping.
Section 45-37A-54.69 - Contracts.
Section 45-37A-54.70 - Examination of Books and Accounts.
Section 45-37A-54.71 - Bond of Treasurer.
Section 45-37A-54.72 - Funding From City.
Section 45-37A-54.73 - Debts, Obligations, or Liabilities of Corporation.