Code of Alabama
Article 25 - Utilities.
Section 45-47-250.12 - Exemption From Taxes, Fees, Etc.

(a) The authority, the property and income of the authority, the income from bonds, conveyances by or to the authority, and leases, mortgages, and deeds of trust by or to the authority shall be exempt from all taxation in the State of Alabama.
(b) The authority shall not be obligated to pay or allow any fees, taxes, or costs to the judge of probate of any county in respect of its incorporation, the amendment of its certificate of incorporation, or the recording of any document.
(c) No license or excise tax may be imposed on the authority in respect of the privilege of engaging in any of the activities authorized by this article.