Alabama § 45-40-142.06 - Exemptions from Liability and Taxation.
Full text of Alabama Code of Alabama § 45-40-142.06 — Exemptions from Liability and Taxation., with citation guidance and answers to common questions.
§ 45-40-142.06. Exemptions from Liability and Taxation.
The Legislature declares that a fire district organized under this part protects the health, safety, and welfare of the public, thus providing a governmental function, and shall not be subject to the following:
(1) Liability for any tort committed by any director, agent, servant, or employee of the district in the furnishing of fire protection and emergency response for which immunity is provided by Section 6-5-336, the Volunteer Service Act.
(2) Taxes levied by any county, municipality, or other political subdivision of the state, including, but not limited to, license, utility, and excise taxes imposed for engaging in its operations or any fees, costs, or taxes related to incorporation or the recording of any document in the office of the judge of probate.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-40-142.06
What does Code of Alabama § 45-40-142.06 cover?
Section 45-40-142.06 ("Exemptions from Liability and Taxation.") 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 § 45-40-142.06?
A common citation format is "Code of Alabama § 45-40-142.06" (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 § 45-40-142.06 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.