Code of Alabama
Ala. Code § 11-54-96 (2026)
Exemptions of Boards - Taxation.
✓ official Alabama Legislature (ALISON) text, current July 2026
The industrial development board and all properties at any time owned by it and the income therefrom and all bonds issued by it and the income therefrom shall be exempt from all taxation in the State of Alabama.
(Acts 1949, No. 648, p. 991, §11.)
Notes of Decisions
Cited in 6
cases (1 in the last 5 years), 1979–2024 · leading case: Harris v. Ethics Com'n of State, 585 So. 2d 93 (Ala. Civ. App. 1991).
Harris v. Ethics Com'n of State, 585 So. 2d 93 (Ala. Civ. App. 1991). “Section 11-54-96. “ — The IDB of the City of Mobile is an ‘instrumentality’.”
Dewberry Engraving Co. of Alabama v. North Shelby Cnty. Fire & Emergency Med. Dist., 519 So. 2d 490 (Ala. 1987). “The parties against whom the judgment was entered are the Industrial Board, Dewberry Alabama, Dewberry, and National.”
Champion Int'l Corp. v. State, 405 So. 2d 928 (Ala. Civ. App. 1979). “The State assessed the appealed from taxes, claiming that the purchases were being made with Champion’s funds and not those of the Board in violation of the amended Rule G27-916.”
Dobbs v. Shelby Cnty. Econ. & Ind. Dev. Auth., 749 So. 2d 425 (Ala. 1999). “" § 11-54-96. In 1951, the legislature passed the Wallace Act, § 11-54-20 et seq.”
Michael Johnson, in his Off. capacity as the Marshall Cnty. Revenue Comm'r v. Four-C Volunteer Fire Dep't & Georgia Mountain Volunteer Fire Dep't (Appeal from Marshall Circuit Court: CV-21-900188). (Ala. 2024). “1987), which concerned Jefferson County's fire-protection service fee, this Court explained: "On appeal, the Industrial Board argues that, because it is exempt from all taxes in Alabama, Code of Alabama (1975), § 11-54-96, it is exempt from the charges of the Fire District,…”
State v. Saginaw Steering Gear Div., Gen. Motors Corp., 435 So. 2d 92 (Ala. Civ. App. 1983). “” § 11-54-96. This statutory provision does not specifically mention sales and use taxes, but the Department of Revenue, through the issuance of Rule G27-916, has interpreted the tax exemption provision to apply to sales and use taxes on purchases by industrial boards provided…”
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