AGO 1996-147.

• Case Date: March 05, 1996
• Court: Alabama

Alabama Attorney General Opinions 1996. AGO 1996-147. 1996-147March 5, 1996Honorable Charles H. Crim Tax Assessor, Jefferson County 111 Courthouse Birmingham, AL 35263-0027 Hospitals - Medical Clinic Boards - Ad Valorem Taxes - RefundsProperty of medical clinic board existing per __ 11-58-1, et seq., exempt from ad valorem tax. Payment of such is in error and should be refunded per _ 40-10-160.Dear Mr. Crim: This opinion is issued in response to your request for an opinion from the Attorney General. QUESTION Is real property conveyed by warranty deed dated 23 September 1991 to The Medical Clinic Board of the City of Birmingham-North exempt from ad valorem taxes, and can taxes paid for tax years 1994 and 1995 be refunded? FACTS, LAW AND ANALYSIS The deed referred to in the question was filed for record on 25 September 1991. The Medical Clinic Board of the City of Birmingham-North was created and exists pursuant to Sections 11-58-1 through 11-59-15, Code of Alabama 1975, as last amended. Section 11-58-14, Code, supra, provides: "The bonds authorized by this chapter and the income therefrom, all mortgages executed as security therefor, all lease agreements made pursuant to the provisions hereof and all property and the revenue derived from any lease thereof shall be exempt from all taxation in the State of Alabama. "All deeds, mortgages, trust agreements, articles of incorporation and other documents executed by or delivered to any corporation incorporated under the provisions of this chapter shall be exempt from all state, county, municipal and other taxation in the State of Alabama." (Emphasis supplied.) This section was in the statute as originally enacted, Act No. 55-516, and has remained unchanged through four subsequent amendments of the statute. Act No. 65-109, Act No. 79-831, Act No. 83-496, and Act No. 94-642. Under this section all property of a medical clinic board existing pursuant to this statute is ". . . exempt from all taxation in the State of Alabama." Accordingly, real property owned by such a board on...