Exemption from Real Estate and Personal Property Taxes.
Ala. Code § 11-51-221
in effect11-51-221. Exemption from Real Estate and Personal Property Taxes.
The governing body of any city which is subject to this division may, by the adoption of a resolution or an ordinance, grant a partial or complete exemption from city ad valorem taxes for any parcel of land or personal property located within the city, for a period of not more than 15 years. The extent of the exemption and the period of the exemption shall be fixed in the resolution or ordinance.
(Act 98-318, p. 534, §2; Act 2000-573, p. 1056, §1.)
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabama#11-51-221Fetched: 10/20/2026
