Alabama Constitution

Article X. Exemptions

Waiver of right of exemption

Article XI. Taxation

Property taxes to be assessed in exact proportion to value of property

Power to levy taxes not to be delegated

Creation of state debt after ratification of Constitution; temporary loans; refunding bonds for existing indebtedness

Limitation on state property tax rate

Limitation on county property tax rates; special county taxes for public buildings, bridges and roads

Limitation on property tax rates of municipal corporations

Property of private corporations, associations and individuals to be taxed at same rate; exception as to religious, educational and charitable property

Counties and municipal corporations exempt from payment of charges payable from state treasury

Estate taxes

Article XII. Corporations

Article Municipal Corporations

Consent of municipal corporation prerequisite to use of public property for public utility or private enterprise purposes

Payment of state license tax, etc., not to excuse payment of other privilege and license taxes

Issuance of bonds by counties, municipal corporations, districts and other political subdivisions of counties

Limitation on assessments for public improvements by municipal corporations

Limitation on county indebtedness

Indebtedness of municipal corporations Limitation; exception as to Sheffield and Tuscumbia

Same Municipal corporations whose present indebtedness exceeds constitutional limitation; exception as to Sheffield and Tuscumbia

Liability of public utilities in municipal corporations for damages to abutting property owners

Maximum term of public utility franchises in cities and towns having population of six thousand or more

Article Private Corporations

Special laws conferring corporate powers prohibited; general law as to grant or amendment of corporate charters; corporation franchise taxes to be paid; exemption of benevolent, educational or religious corporations from franchise taxes

Cancellation of certain corporate charters

Limitation on remitting forfeiture of corporate charters

Foreign corporations doing business in state

Corporations restricted to business authorized by charter

Restrictions on issuance of corporate stock and bonds

Taking of property for public use by municipal and other corporations

Security for dues from private corporations; liability of stockholders

Issuance of preferred stock by corporations

Authority of legislature to revoke charters of incorporation

Telegraph and telephone companies