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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-9-13

Volunteer Fire Departments, Alabama Society of D.a.r., Annual Shrine Circus, Episcopal Foundation of Jefferson County, Alabama Heart Association and Presbyterian Apartments, Inc

Official textalison.legislature.state.al.us

# (a)

All volunteer fire departments in this state, and all real and personal property of all volunteer fire departments in this state, the Alabama Society of the Daughters of the American Revolution, and all real and personal property of the Alabama Society of the Daughters of the American Revolution, the Annual Shrine Circus as well as all other charitable Shrine amusement and fund raising events, and all real and personal property of the Annual Shrine Circus, the Episcopal Foundation of Jefferson County, and all real and personal property of the Episcopal Foundation of Jefferson County, the Alabama Heart Association and all real and personal property of the Alabama Heart Association, and the Presbyterian Apartments, Incorporated, and all real and personal property of the Presbyterian Apartments, Incorporated, when such real and personal property shall be used as provided in Section 40-9-12, are exempt from the payment of any and all state, county and municipal taxes, licenses, fees and charges of any nature whatsoever, including any privilege or excise tax heretofore or hereafter levied by the State of Alabama or any county or municipality thereof.

# (b)

All volunteer fire departments in this state, the Alabama Society of the Daughters of the American Revolution, the Annual Shrine Circus as well as all other charitable Shrine amusement and fund raising events, the Episcopal Foundation of Jefferson County, the Alabama Heart Association and the Presbyterian Apartments, Incorporated, shall be subject to all the provisions of Section 40-9-12, as are all other organizations named therein.

Last amended: Acts 1973, No. 1204, p. 2026; Acts 1984, 1st Ex. Sess., No. 84-739, p. 80.

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In this chapter (40 sections)
  1. 40-9-1 · Exemption of Persons and Property from Ad Valorem Taxation
  2. 40-9-1.1 · Stringfellow Memorial Hospital
  3. 40-9-1.2 · Alabama Eye Bank
  4. 40-9-2 · Claim of Exemption of Homestead and Household and Kitchen…
  5. 40-9-3 · Peanuts and Pecans Stored in Licensed Warehouses
  6. 40-9-4 · Products or Materials Used in Textile Manufacture
  7. 40-9-5 · Manufacturers of Calcium Cyanamide, Aluminum or Aluminum…
  8. 40-9-6 · Personal Property Stored for Shipment Outside of State
  9. 40-9-7 · Personal Property Held by Warehouseman for Distribution
  10. 40-9-8 · Artesian Wells Leased to Municipalities
  11. 40-9-9 · Y.m.c.a
  12. 40-9-10 · Y.w.c.a
  13. 40-9-11 · Y.w.c.o
  14. 40-9-12 · The March of Dimes, Inc., Y.m.h.a., Seamen’s Home of Mobile,…
  15. 40-9-12.1 · United Appeal Fund Organizations and Supported Charities
  16. 40-9-13 · Volunteer Fire Departments, Alabama Society of D.a.r., Annual…
  17. 40-9-14 · Property Used for Public Purposes
  18. 40-9-14.1 · Certificates of Exemption to Governmental Entities,…
  19. 40-9-14.2 · Airport Authorities
  20. 40-9-14.3 · Certificates of Exemption to Statutorily Exempt Entities…
  21. 40-9-15 · Alabama State Fair and Exhibit Association
  22. 40-9-16 · Property of Corporation or Association Formed for Social or…
  23. 40-9-17 · Property Owned and Used or Held by Colleges for Certain…
  24. 40-9-18 · Property of Corporation Organized for Purpose of Aiding…
  25. 40-9-19 · Homesteads
  26. 40-9-19.1 · Governing Body of Municipality Authorized to Exempt…
  27. 40-9-20 · Certain Homes Owned by Veterans or Their Widows
  28. 40-9-21 · Principal Residences and 160 Acres Adjacent Thereto of…
  29. 40-9-21.1 · Verification of Eligibility by Mail for Certain Persons.…
  30. 40-9-21.2 · Falsely Claiming Homestead Exemption
  31. 40-9-21.3 · Disabled Veterans Property Tax Debt-to-Income Ratio…
  32. 40-9-22 · Nuclear Fuel Assemblies
  33. 40-9-23 · Corporations Organized to Establish Regional Mental Health…
  34. 40-9-24 · Property Tax Relief Fund
  35. 40-9-25 · George Lindsey Celebrity Benefit, Inc., Alabama Special…
  36. 40-9-25.1 · Magic Moments
  37. 40-9-25.2 · Habitat for Humanity Organizations and West Alabama Youth…
  38. 40-9-25.3 · Rainbow Omega, Inc
  39. 40-9-25.4 · Farley L. Berman Foundation, Inc
  40. 40-9-25.5 · American Bowling Congress
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