The property and income of the commission, conveyances by or to the commission, and leases, mortgages and deeds of trust or trust indentures by or to the commission shall be exempt from all taxation in the state. The commission shall be exempt from all taxes levied by any county, municipality or other political subdivision of the state, including, but without limitation license and excise taxes imposed in respect of the privilege of engaging in any of the activities in which the commission may engage. Nothing in this section shall be construed to exempt any private person, firm or corporation from payment of any ad valorem, mortgage or deed taxes or recording fees notwithstanding the fact that the commission shall have acquired an interest in the property or instrument subject to such taxes or fees.
Structure Code of Alabama
Title 9 - Conservation and Natural Resources.
Chapter 8A - Cost-Share Grants for Soil and Water Conservation.
Section 9-8A-2 - Legislative Findings and Declaration of Purpose.
Section 9-8A-4 - Commission - Powers.
Section 9-8A-5 - Allocation of Funds to Soil and Water Conservation Districts.
Section 9-8A-6 - Application for Cost-Share Grant.
Section 9-8A-7 - Eligible Soil and Water Conservation Practices.
Section 9-8A-8 - Ineligible Lands.
Section 9-8A-9 - Cost-Share Grant Processing Procedures.
Section 9-8A-10 - Designing of Proposed Soil and Water Conservation Practices.
Section 9-8A-12 - Reporting and Accounting by Soil and Water Conservation Districts.
Section 9-8A-13 - Exemption of Commission From Taxation.
Section 9-8A-14 - Exemption of Cost-Share Grants From Taxation.