Ala. Admin. Code r. 390-X-3-.03 - Exemptions

Current through Register Vol. 40, No. 6, March 31, 2022

No exemptions to the acreage assessment shall apply for the homestead exemption as defined under Code of Ala. 1975, § 40-9-19. The acreage owned by taxpayers exempted under Code of Ala. 1975, § 40-9-21, shall be exempt. All other acreage that is exempt from ad valorem taxes shall be exempt from the acreage also.

Author: Linda Breland

Notes

Ala. Admin. Code r. 390-X-3-.03
Filed September 17, 1990.

Statutory Authority: Code of Ala. 1975, §§ 9-13-188, et seq.

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