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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-9-17

Property Owned and Used or Held by Colleges for Certain Purposes

Official textalison.legislature.state.al.us

All property owned and used by a college for the purpose of housing students, members of the faculty or other employees of the college is exempt from taxation.
All property owned by a college and held for the bona fide purpose of being used for enlargement of a campus or for the development of a new campus is exempt from taxation.

Last amended: Acts 1950, 5th Ex. Sess., No. 40, p. 85.

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In this chapter (40 sections)
  1. 40-9-1.2 · Alabama Eye Bank
  2. 40-9-2 · Claim of Exemption of Homestead and Household and Kitchen…
  3. 40-9-3 · Peanuts and Pecans Stored in Licensed Warehouses
  4. 40-9-4 · Products or Materials Used in Textile Manufacture
  5. 40-9-5 · Manufacturers of Calcium Cyanamide, Aluminum or Aluminum…
  6. 40-9-6 · Personal Property Stored for Shipment Outside of State
  7. 40-9-7 · Personal Property Held by Warehouseman for Distribution
  8. 40-9-8 · Artesian Wells Leased to Municipalities
  9. 40-9-9 · Y.m.c.a
  10. 40-9-10 · Y.w.c.a
  11. 40-9-11 · Y.w.c.o
  12. 40-9-12 · The March of Dimes, Inc., Y.m.h.a., Seamen’s Home of Mobile,…
  13. 40-9-12.1 · United Appeal Fund Organizations and Supported Charities
  14. 40-9-13 · Volunteer Fire Departments, Alabama Society of D.a.r., Annual…
  15. 40-9-14 · Property Used for Public Purposes
  16. 40-9-14.1 · Certificates of Exemption to Governmental Entities,…
  17. 40-9-14.2 · Airport Authorities
  18. 40-9-14.3 · Certificates of Exemption to Statutorily Exempt Entities…
  19. 40-9-15 · Alabama State Fair and Exhibit Association
  20. 40-9-16 · Property of Corporation or Association Formed for Social or…
  21. 40-9-17 · Property Owned and Used or Held by Colleges for Certain…
  22. 40-9-18 · Property of Corporation Organized for Purpose of Aiding…
  23. 40-9-19 · Homesteads
  24. 40-9-19.1 · Governing Body of Municipality Authorized to Exempt…
  25. 40-9-20 · Certain Homes Owned by Veterans or Their Widows
  26. 40-9-21 · Principal Residences and 160 Acres Adjacent Thereto of…
  27. 40-9-21.1 · Verification of Eligibility by Mail for Certain Persons.…
  28. 40-9-21.2 · Falsely Claiming Homestead Exemption
  29. 40-9-21.3 · Disabled Veterans Property Tax Debt-to-Income Ratio…
  30. 40-9-22 · Nuclear Fuel Assemblies
  31. 40-9-23 · Corporations Organized to Establish Regional Mental Health…
  32. 40-9-24 · Property Tax Relief Fund
  33. 40-9-25 · George Lindsey Celebrity Benefit, Inc., Alabama Special…
  34. 40-9-25.1 · Magic Moments
  35. 40-9-25.2 · Habitat for Humanity Organizations and West Alabama Youth…
  36. 40-9-25.3 · Rainbow Omega, Inc
  37. 40-9-25.4 · Farley L. Berman Foundation, Inc
  38. 40-9-25.5 · American Bowling Congress
  39. 40-9-25.6 · Christian Children Homes, Inc
  40. 40-9-25.7 · Franklin Memorial Clinic, Inc
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