All hotels and motor inns built under Section 11-54-80 shall not be exempt from ad valorem taxes. (Acts 1983, 2nd Ex. Sess., No. 83-199, p. 372, §3.)
Ad Valorem Taxes Required of Hotels, Etc., Built Under Section 11-54-80
Ala. Code § 11-54-96.1, under General Provisions.
Ala. Code § 11-54-96.1