Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Debt Secured

Ala. Code § 40-22-9 — under Title 40.

Ala. Code § 40-22-9

by Instrument so Transferred Exempt from Ad Valorem Taxes.

If the recording privilege tax imposed by Sections 40-22-6 through 40-22-11 of this title or by Section 40- 22-2 is paid, the debt secured by the instrument so transferred shall thereafter be exempt from any ad valorem tax, either state, county, or municipal.

History: (Acts 1951, No. 816, p. 1449, §4.)