Alabama § 31-2-80 - Exemption from Ad Valorem Taxes of Property Owned or Leased by Units of Armed Forces.
Full text of Alabama Code of Alabama § 31-2-80 — Exemption from Ad Valorem Taxes of Property Owned or Leased by Units of Armed Forces., with citation guidance and answers to common questions.
§ 31-2-80. Exemption from Ad Valorem Taxes of Property Owned or Leased by Units of Armed Forces.
All property, both real and personal, belonging to a unit of the armed forces of the state, officially recognized as such by the federal government, shall be exempt from ad valorem taxes, state, county, and municipal. This exemption shall apply to real property when leased to any unit of the Alabama National Guard, provided the agreement or contract of lease is approved in writing by the Adjutant General, while the same is under the custody and control of the National Guard unit, and said exemption shall not be vitiated should the National Guard organization sublease a part of the premises when the rental derived from such lease is used entirely and solely for the benefit of the National Guard organization, and when such sublease or permissive use shall be subject to immediate termination by the National Guard unit at the discretion of the Governor.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 31-2-80
What does Code of Alabama § 31-2-80 cover?
Section 31-2-80 ("Exemption from Ad Valorem Taxes of Property Owned or Leased by Units of Armed Forces.") 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 § 31-2-80?
A common citation format is "Code of Alabama § 31-2-80" (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 § 31-2-80 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.