Alabama § 45-49-242.04 - Qualified Parading Mardi Gras Societies.
Full text of Alabama Code of Alabama § 45-49-242.04 — Qualified Parading Mardi Gras Societies., with citation guidance and answers to common questions.
§ 45-49-242.04. Qualified Parading Mardi Gras Societies.
(a) All property owned by qualified parading Mardi Gras societies and used exclusively for the purpose of storing Mardi Gras parade floats, equipment, related accessories, and records, or used exclusively for other Mardi Gras related purposes, is hereby exempted from all county, local, and municipal ad valorem taxation. This exemption shall apply to all taxes due and payable for the tax year beginning October 1, 1985, and each tax year subsequent thereto
(b) For the purposes of this section the following definitions shall apply:
(1) MARDI GRAS PARADE. Any parade conducted by a member of Mobile Mardi Gras parading organizations during the period beginning on the thirtieth day before Mardi Gras Day and ending on Mardi Gras Day.
(2) QUALIFIED PARADING MARDI GRAS SOCIETY. Any organization which is a member of Mobile Mardi Gras parading organizations and which has conducted a Mardi Gras parade during the year for which an exemption is claimed.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-49-242.04
What does Code of Alabama § 45-49-242.04 cover?
Section 45-49-242.04 ("Qualified Parading Mardi Gras Societies.") 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 § 45-49-242.04?
A common citation format is "Code of Alabama § 45-49-242.04" (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 § 45-49-242.04 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.