AL · constitutions
Ala. Const. art. IV, § 91
Exemption from Taxation of State, County, Municipal, Cemetery and Certain Religious, Educational and Charitable Property
The legislature shall not tax the property, real or personal, of the state, counties, or other municipal corporations, or cemeteries; nor lots in incorporated cities and towns, or within one mile of any city or town to the extent of one acre, nor lots one mile or more distant from such cities or towns to the extent of five acres, with the buildings thereon, when same are used exclusively for religious worship, for schools, or for purposes purely charitable.
Provenance
- Source
- alison.legislature.state.al.us
- Retrieved
- 2026-09-24
- Edition
- 2026-09-24
- Content hash
1c899726f30606059e1946dc3fa79f3e36469d4983ef93db5f2b432a1b8f9280
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.