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

Current through Register Vol. 42, No. 10, July 31, 2024

Section 390-X-3-.03 - Exemptions

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

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

Filed September 17, 1990.

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