In Mobile County, all real and personal property owned and used as incorporated and nonprofit community centers, incorporated and nonprofit ball parks, and incorporated and nonprofit recreational facilities by nonprofit businesses and corporations is hereby exempted from county ad valorem taxation.
Ala. Code § 45-49-242.02
Real and Personal Property Owned and Used by Nonprofit Businesses and Corporations as Community Centers, Recreational Facilities, Etc.
(Act 85-362, p. 306, §1.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.