reglab/housing_qa huggingface dataset:
AL Code § 40-9-21.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-21.1 - Verification of Eligibility by Mail for Certain Persons.

Section 40-9-21.1Verification of eligibility by mail for certain persons. (a) Any person who qualifies for the homestead exemption in Section 40-9-19 or Section 40-9-21 shall initially claim the exemption in person or by mail on a form affidavit provided by the tax assessing official. The tax assessing official may also elect to establish a process to receive the form affidavit electronically as provided in this subsection. (b) Any law to the contrary notwithstanding, any person who qualifies for the homestead exemptions in Section 40-9-19(a)(2) or (d) or Section 40-9-21 shall not be required to annually claim the exemptions after the initial qualification, but shall verify eligibility for the exemptions, as required by law, each year thereafter in person or by mail on a form affidavit provided by the tax assessing official. The tax assessing official may also elect to establish a process to receive the form affidavit electronically as provided in this subsection. (c) Any cost necessary to establish and operate a process to receive the homestead exemption form affidavit electronically, as authorized in this section, shall be paid from the funds available for the cost of equalization of ad valorem taxes as established in Chapter 7. No later than October 1, 2021, the Association of Alabama Tax Administrators shall develop and forward to the Commissioner of the Department of Revenue a form affidavit and procedures, to be used by the tax assessing officials, electing to provide for the acceptance of the form affidavit electronically. The commissioner shall approve and distribute the form affidavit and procedures to all tax assessing officials no later than January 1, 2022. (Acts 1987, No. 87-589, p. 974; Act 2012-313, p. 708, §1; Act 2013-295, p. 1003, §2; Act 2019-320, §1; Act 2021-422, §2.)
AL Code § 40-9-21.2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-21.2 - Falsely Claiming Homestead Exemption.

Section 40-9-21.2Falsely claiming homestead exemption. (a) Any person who knowingly and willfully gives false information for the purpose of claiming a homestead exemption, or for the purpose of assisting another person in claiming a homestead exemption, shall be ordered to pay twice the amount of any ad valorem tax which would have been due retroactive for a period of up to 10 years plus interest at a rate of 15 percent per annum from the date the tax would have been due. (b) The penalties and interest assessed against any person who obtained an exemption based upon false information or any person who assisted another in claiming an exemption with false information shall be paid within thirty days of written demand by the local taxing official or the department. If payment is not made as provided herein, the State of Alabama shall bring a civil action to recover the penalties and interest due. The amount recovered shall be paid to the local taxing official in the county where the exemption was granted. The local taxing official shall then distribute the monies on a pro rata basis to each of the entities which would have received a portion of the assessed ad valorem tax had the exemption not been granted based upon false information. (Act 2013-295, p. 1003, §4.)
AL Code § 40-9-22 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-22 - Nuclear Fuel Assemblies.

Section 40-9-22Nuclear fuel assemblies. All nuclear fuel assemblies, together with the nuclear materials contained therein, and all reprocessed, recycled or residual nuclear fuel by-products, fissionable or otherwise used or useful in the production of electricity by persons regularly engaged in furnishing electricity to any person or persons shall be exempt from state, county and municipal taxes, excises, licenses, fees or other charges of any nature whatsoever. Nuclear fuel assemblies as used herein shall not include permanently installed equipment or structures. It is the intention of the Legislature of Alabama that the exemptions herein provided shall not be repealed or otherwise diminished unless the statute effecting such repeal shall make specific reference to this section and shall clearly demonstrate a legislative intention to repeal or otherwise affect the exemptions provided in this section. (Acts 1971, No. 2488, p. 3984; Acts 1971, 3rd Ex. Sess., No. 332, p. 4619.)
AL Code § 40-9-23 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-23 - Corporations Organized to Establish Regional Mental Health Programs and Facilities.

Section 40-9-23Corporations organized to establish regional mental health programs and facilities. All corporations organized for the purpose of establishing regional mental health programs and facilities which are certified or licensed by the State Board of Health under the provisions of Sections 22-50-1 through 22-50-24 shall be exempt from all taxation. (Acts 1971, 2nd Ex. Sess., No. 21, p. 4147.)
AL Code § 40-9-24 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-24 - Property Tax Relief Fund.

Section 40-9-24Property Tax Relief Fund. There is hereby set up in the Treasury a Property Tax Relief Fund to be used to reimburse the State General Fund, the State Soldiers' Relief Fund and the Public School Fund by such amounts as are lost to such funds by reason of exemption of homesteads, in whole or in part, from the payment of the state levy of $.25 on each $100 of taxable property for the State General Fund; $.10 on each $100 of taxable property for the State Soldiers' Relief Fund and $.30 on each $100 of taxable property for the Public School Fund. The Comptroller, with the approval of the Governor, is hereby directed to draw warrants payable out of the Property Tax Relief Fund payable to the State General Fund, the State Soldiers' Relief Fund and the Public School Fund in amounts sufficient to reimburse each of said funds for revenues lost by the exemption of homesteads, in whole or in part, from state ad valorem taxation. (Acts 1936-37, Ex. Sess., No. 127, p. 142; Code 1940, T. 51, §16; Acts 1943, No. 191, p. 181.)
AL Code § 40-9-25 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25 - George Lindsey Celebrity Benefit, inc., Alabama Special Olympics, inc., Etc.

Section 40-9-25George Lindsey Celebrity Benefit, Inc., Alabama Special Olympics, Inc., etc. The George Lindsey Celebrity Benefit, Inc., and the Alabama Special Olympics or any predecessor organizations or entities, are hereby exempt from paying any state, county or municipality sales or use taxes. (Acts 1984, No. 84-187, p. 294.)
AL Code § 40-9-25.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.1 - Magic Moments.

Section 40-9-25.1Magic Moments. Magic Moments, Inc., is exempted from paying any state, county, and municipal sales or use taxes. (Acts 1994, No. 94-212, p. 298, §1.)
AL Code § 40-9-25.2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.2 - Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (Ways).

Section 40-9-25.2Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (WAYS). Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (WAYS), are exempted from paying state, county, and municipal sales and use taxes and all property owned and used by the organization is exempted from state, county, and local ad valorem taxation. (Acts 1995, No. 95-394, p. 805, §1.)
AL Code § 40-9-25.3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.3 - Rainbow Omega, Inc.

Section 40-9-25.3Rainbow Omega, Inc. The Rainbow Omega, Inc., is exempted from paying any state, county, and municipal sales or use taxes. (Acts 1995, No. 95-586, p. 1245, §1.)
AL Code § 40-9-25.4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.4 - Farley L. Berman Foundation, Inc.

Section 40-9-25.4Farley L. Berman Foundation, Inc. All property owned by the Farley L. Berman Foundation, Inc., and used by that organization is hereby exempted from any state, county, and local ad valorem taxation. (Acts 1995, No. 95-654, p. 1367, §1.)
AL Code § 40-9-25.5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.5 - American Bowling Congress.

Section 40-9-25.5American Bowling Congress. The American Bowling Congress or any predecessor organization or entity is exempted from paying any state, county, and municipal sales or use taxes applicable to its entry fees. (Acts 1995, No. 95-724, p. 1548, §1.)
AL Code § 40-9-25.6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.6 - Christian Children Homes, Inc.

Section 40-9-25.6Christian Children Homes, Inc. The Christian Children Homes, Inc., is exempted from paying any state, county, and municipal sales or use taxes. (Acts 1996, No. 96-426, p. 541, §1.)
AL Code § 40-9-25.7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.7 - Franklin Memorial Clinic, Inc.

Section 40-9-25.7Franklin Memorial Clinic, Inc. The Franklin Memorial Clinic, Inc., is exempted from paying any municipal gross receipts taxes and municipal business license taxes. (Acts 1996, No. 96-466, p. 580, §1.)
AL Code § 40-9-25.8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.8 - Birmingham Civil Rights Institute.

Section 40-9-25.8Birmingham Civil Rights Institute. The Birmingham Civil Rights Institute, Inc., a nonprofit corporation organized under the laws of the State of Alabama, the directors of which are appointed by the City Council of the City of Birmingham, which is sponsored by the City of Birmingham to present exhibits, educational programming, and maintain archives for educational and historical research respecting civil rights and human rights in Alabama, the United States, and the world, is exempted from all state, county, and municipal income, license, and sales and use taxes. (Acts 1996, No. 96-745, p. 1306 §1.)
AL Code § 40-9-25.9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.9 - Bridge, Inc.

Section 40-9-25.9Bridge, Inc. The Bridge, Incorporated, is exempted from paying any state, county, and municipal sales and use taxes. (Acts 1997, No. 97-420, p. 709, §1.)
AL Code § 40-9-25.10 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.10 - Anniston Fellowship House, Wings of Life, Jacksonville Christian Outreach Center, Wiregrass Children's Home, Doda Parade, Lee County Humane Society, and Huntsville Emergency Medical Services.

Section 40-9-25.10Anniston Fellowship House, Wings of Life, Jacksonville Christian Outreach Center, Wiregrass Children's Home, DoDa Parade, Lee County Humane Society, and Huntsville Emergency Medical Services. The Anniston Fellowship House, Inc., the Wings of Life, Inc., the Jacksonville Christian Outreach Center, Inc., Wiregrass Children's Home, Inc., DoDa Parade, Lee County Humane Society, and Huntsville Emergency Medical Services, Inc., are exempted from paying any state, county, and municipal sales or use taxes. (Acts 1997, No. 97-709, p. 1460, §1.)
AL Code § 40-9-25.11 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.11 - Little Sisters of the Poor.

Section 40-9-25.11Little Sisters of the Poor. The Little Sisters of the Poor is exempted from paying any state, county, and municipal sales and use taxes. (Acts 1997, No. 97-943, 1st Ex. Sess., p. 514, §1.)
AL Code § 40-9-25.12 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.12 - Service Guild of Birmingham, inc., Early Intervention Program.

Section 40-9-25.12Service Guild of Birmingham, Inc., Early Intervention Program. The Service Guild of Birmingham, Incorporated, Early Intervention Program, is exempted from paying any state, county, and municipal sales and use taxes. (Act 98–380, §1.)
AL Code § 40-9-25.13 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.13 - Big Oak Ranch, Inc.

Section 40-9-25.13Big Oak Ranch, Inc. The Big Oak Ranch, Incorporated, Administrative Office in Springville, Alabama, is exempted from paying or collecting any state, county, and municipal sales and use taxes. (Act 2006-250, §1.)
AL Code § 40-9-25.14 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.14 - Barber Vintage Motorsports Museum.

Section 40-9-25.14Barber Vintage Motorsports Museum. (a) The Barber Vintage Motorsports Museum, hereinafter referred to as the Barber Museum, is exempted from paying any state, county, and municipal sales and use taxes with respect to tangible personal property purchased solely for display as a museum exhibit primarily within the confines of the museum property. (b) All personal property owned by and all real property leased to the Barber Museum by the City of Birmingham and improvements thereon, at such time as the leased real property may be purchased by the Barber Museum, and all improvements made subsequent to the purchase, are hereby or shall upon their purchase be exempted from any state, county, and local ad valorem taxation. Provided, however, this exemption shall not apply to any portion of the property that is not used in connection with the organization's museum or motorsports park operations, or that may be sold to any third party, or that may be leased to any third party for any purpose not connected with the museum or motorsports park operations, nor shall it apply to any real property purchased after July 1, 2006, and added to the Barber Museum complex, except as described herein, nor to any other property owned by the Barber Museum. (Act 2006-556, §1.)
AL Code § 40-9-25.15 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.15 - Covington Baptist Association, Inc. - Christian Service Centers.

Section 40-9-25.15Covington Baptist Association, Inc. - Christian Service Centers. The Christian Service Centers of Covington Baptist Association, Incorporated, are exempted from paying or collecting any state, county, and municipal sales and use taxes. (Act 2006-615, §1.)
AL Code § 40-9-25.16 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.16 - Food Banks.

Section 40-9-25.16Food banks. (a) All food banks within the state are hereby exempted from the payment and collection of any state, county and municipal sales and use taxes. (b) As used in this section, food bank shall be defined as any entity located within Alabama that is an affiliated food bank of the America's Second Harvest national food bank network or their subsidiary distribution organizations. (Act 2007-453, p. 938, §§1, 2.)
AL Code § 40-9-25.17 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.17 - Eagles' Wings, Inc.

Section 40-9-25.17Eagles' Wings, Inc. Eagles' Wings, Incorporated, is exempted from paying or collecting any state, county, and municipal sales and use taxes. (Act 2010-749, p. 1901, §1.)
AL Code § 40-9-25.18 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.18 - Alabama Marine Corps League.

Section 40-9-25.18Alabama Marine Corps League. The Alabama Marine Corps League is exempted from paying or collecting any state, county, and municipal sales and use taxes. (Act 2012-513, p. 1529, §1.)
AL Code § 40-9-25.19 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.19 - Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation.

Section 40-9-25.19Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation.  (a) All property owned by the Lurleen B. Wallace Community College Foundation and the Calhoun Community College Foundation and used by that organization in furtherance of its charitable purposes is hereby exempted from any state, county, and local ad valorem taxation. (b) All purchases by the Lurleen B. Wallace Community College Foundation and the Calhoun Community College Foundation which are used by that organization in the furtherance of its charitable purpose are hereby exempted from the state, county, and local sales and use taxes. (Act 2013-170, p. 317, §§1, 2.)
AL Code § 40-9-25.20 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.20 - Community Action Association of Alabama.

Section 40-9-25.20Community Action Association of Alabama.  The Community Action Association of Alabama and its member agencies are exempted from paying or collecting any state, county, and municipal sales and use taxes, except this exemption shall not apply to county or municipal sales and use taxes unless approved by resolution of the respective local governing body. (Act 2014-407, p. 1505, §1.)
AL Code § 40-9-25.21 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.21 - Lifesouth Community Blood Centers.

Section 40-9-25.21LifeSouth Community Blood Centers.  LifeSouth Community Blood Centers are exempted from paying or collecting any state, county, and municipal sales and use taxes. (Act 2016-246, §1.)
AL Code § 40-9-25.22 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-25.22 - Southern Research Institute.

Section 40-9-25.22Southern Research Institute. (a) The Southern Research Institute is exempted from paying any state, county, and municipal sales and use taxes. (b) The Southern Research Institute shall file an annual informational report in a manner as prescribed by the Department of Revenue. The information on such reports shall be consistent with the information required by the Department of Revenue pursuant to Section 40-9-61 and rules promulgated thereunder. Information provided pursuant to this section is exempted from the confidentiality provisions of Section 40-2A-10, and shall be provided by the Department of Revenue to the Legislative Services Agency, Fiscal Division on an annual basis. (Act 2017-386, §1.)
AL Code § 40-9-26 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-26 - Presbyterian Apartments of Birmingham, inc., Presbyterian Homes of Decatur, inc., Shoals Presbyterian Apartments, inc., East Presbyterian Apartments, East Alabama Services for the Elderly, Inc.

Section 40-9-26Presbyterian Apartments of Birmingham, Inc., Presbyterian Homes of Decatur, Inc., Shoals Presbyterian Apartments, Inc., East Presbyterian Apartments, East Alabama Services for the Elderly, Inc. The Presbyterian Apartments of Birmingham, Inc., the Presbyterian Homes of Decatur, Inc., the Shoals Presbyterian Apartments, Inc., and the Presbyterian Apartments in Northport, Alabama, and the East Alabama Services for the Elderly, Inc., a nonprofit corporation in Lee County, Alabama, the Mayfair Towers Corporation in Huntsville, Alabama or any predecessor organization or entity, are hereby exempt from the payment of all state, county and municipal ad valorem taxation. (Acts 1984, No. 84-611, p. 1251.)
AL Code § 40-9-26.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-26.1 - Birmingham Regional Paratransit Consortium, Inc.

Section 40-9-26.1Birmingham Regional Paratransit Consortium, Inc. The Birmingham Regional Paratransit Consortium, Inc., doing business as ClasTran, is exempted from paying any state, county, and municipal sales and use taxes until September 30, 2024. (Act 2019-474, §1.)
AL Code § 40-9-26.2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-26.2 - Twg 2021 Birmingham Foundation.

Section 40-9-26.2TWG 2021 Birmingham Foundation. TWG 2021 Birmingham Foundation, an Alabama nonprofit corporation, is exempted from paying or collecting any state, county, and municipal sales, use, and license taxes with respect to the World Games 2022 event to be conducted by the TWG 2021 Birmingham Foundation in Alabama, including, without limitation, taxes with respect to the purchase or use of property by TWG 2021 Birmingham Foundation and the gross proceeds from the sale or use of property by TWG 2021 Birmingham Foundation or admissions to the World Games 2022 event. All property owned by TWG 2021 Birmingham Foundation and used for the World Games 2022 event is exempted from all state, county, and local ad valorem taxes. The exemptions provided in this section shall expire on December 31 of the year following the year the World Games 2022 event has concluded. (Act 2021-170, §1.)
AL Code § 40-9-26.3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-26.3 - This Section Was Assigned by the Code Commissioner in the 2021 Regular Session, Effective August 1, 2021. This Is Not in the Current Code Supplement.

Section 40-9-26.3THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2021 REGULAR SESSION, EFFECTIVE AUGUST 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.  The Victims of Crime and Leniency, Incorporated, is exempted from paying any state, county, and municipal sales and use taxes. (Act 2021-496, §1.)