Code of Alabama
Ala. Code § 40-9-16 (2026)
Property of Corporation or Association Formed for Social or Literary Advancement and Used in Connection with College or University.
✓ official Alabama Legislature (ALISON) text, current July 2026
The property of corporations or associations formed and organized in good faith for the social or literary advancement of their members and not for pecuniary purposes nor for individual profit and used as an adjunct of or in connection with any college or university and approved by the governing body of said college or university in this state shall be exempt from all state, county and municipal taxation, but if used for any other purpose or not as an adjunct of or in connection with any college or university it shall not be so exempt.
(Acts 1945, No. 127, p. 115.)
Notes of Decisions
Cited in 1
case, 2008–2008 · leading case: Delta Psi Fraternity v. City of Burlington, 2008 VT 129 (Vt. 2008).
Delta Psi Fraternity v. City of Burlington, 2008 VT 129 (Vt. 2008). “See Ala. Code §40-9-16 (exempting “property of corporations or associations” furthering “the social or literary advancement of their members” and “used as an adjunct of or in connection with any college or university and approved by the governing body of said college or…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.