Code of Alabama
Ala. Code § 40-22-9 (2026)
Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Debt Secured by Instrument so Transferred Exempt from Ad Valorem Taxes.
✓ official Alabama Legislature (ALISON) text, current July 2026
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.
(Acts 1951, No. 816, p. 1449, §4.)
Notes of Decisions
Cited in 1
case, 2002–2002 · leading case: Patterson v. Emerald Mountain Exp. Bridge, 856 So. 2d 826 (Ala. Civ. App. 2002).
Patterson v. Emerald Mountain Exp. Bridge, 856 So. 2d 826 (Ala. Civ. App. 2002). “Code 1975; § 40-22-9, Ala.Code 1975; § 41-9-256, Ala.”
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