Ala. Const. art. XI, § 211
- Constitution
- Constitution of Alabama
- Text as of
- October 2026
What does this section say?
All taxes levied on property in this state shall be assessed in exact proportion to the value of such property, but no tax shall be assessed upon any debt for rent or hire of real or personal property, while owned by the landlord or hirer during the current year of such rental or hire, if such real or personal property be assessed at its full value.
The text is copied from the official source: alison.legislature.state.al.us. This is the stored text for research. It is not legal advice; check the official source before you rely on it.