Alabama Code > Title 45 > Chapter 51A > Article 3 > Part 7 – Taxation
Current as of: 2024 | Check for updates
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Other versions
| § 45-51A-36 | Granting of exemptions – Owner-developers of certain commercial or industrial facilities |
Terms Used In Alabama Code > Title 45 > Chapter 51A > Article 3 > Part 7 - Taxation
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- preceding: means next before. See Alabama Code 1-1-1
- Probate: Proving a will
- property: includes both real and personal property. See Alabama Code 1-1-1
- writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
- year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1