Alabama § 11-51-221 - Exemption from Real Estate and Personal Property Taxes.

Full text of Alabama Code of Alabama § 11-51-221 — Exemption from Real Estate and Personal Property Taxes., with citation guidance and answers to common questions.

§ 11-51-221. 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.

Source: official Alabama text · Last verified 2026-08-27

Related Alabama Legal Topics

Frequently Asked Questions About Alabama § 11-51-221

What does Code of Alabama § 11-51-221 cover?

Section 11-51-221 ("Exemption from Real Estate and Personal Property Taxes.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Alabama § 11-51-221?

A common citation format is "Code of Alabama § 11-51-221" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Alabama law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.

How does Alabama § 11-51-221 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.