Section 40-21-82.1 - Exemptions(a) Smith's Water Authority in Lee County, Alabama, is exempt from all taxes levied under Section 40-21-82.(b) The Northeast Crenshaw Water and Fire Protection Authority in Crenshaw and Montgomery Counties, Alabama, is exempt from all taxes levied under Section 40-21-82.(c) The Bakerhill Water Authority in Barbour County, Alabama, is exempt from all taxes levied under Section 40-21-82.(d) The Russell County Water Authority is exempt from all taxes levied under Section 40-21-82.(e) The Chambers County E911 Authority is exempt from all taxes levied under Section 40-21-82.Ala. Code § 40-21-82.1 (1975)
Acts 1978, No. 534, p. 588; Acts 1978, No. 854, p. 1280; Acts 1994, No. 94-594, p. 1101, §1.