Code of Alabama - Title 45: Local Laws - Section 45-49-242.02 - Real and personal property owned and used by nonprofit businesses and corporations as community centers, recreational facilities, etc
Section 45-49-242.02 - Real and personal property owned and used by nonprofit businesses and corporations as community centers, recreational facilities, etc.
In Mobile County, all real and personal property owned and used as incorporated and nonprofit community centers, incorporated and nonprofit ball parks, and incorporated and nonprofit recreational facilities by nonprofit businesses and corporations is hereby exempted from county ad valorem taxation.