AL · constitutions
Ala. Const. art. XI, § 211
Property Taxes to Be Assessed in Exact Proportion to Value of Property
All taxes levied on property in this state shall be assessed in exact proportion to the value of such property, but no tax shall be assessed upon any debt for rent or hire of real or personal property, while owned by the landlord or hirer during the current year of such rental or hire, if such real or personal property be assessed at its full value.
Provenance
- Source
- alison.legislature.state.al.us
- Retrieved
- 2026-09-24
- Edition
- 2026-09-24
- Content hash
68483a10caddb6e8dc9fd906b7139bba6a897acc0014c1e2a15847e58ce03149
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