Section 32-11-2

Exemption from license and registration fees and ad valorem taxes.

Motor vehicles owned by volunteer rescue squads incorporated under the laws of Alabama and used exclusively as life saving, rescue, or first aid vehicles without profit, and which are not rented, leased, or loaned to any private individual, firm, or corporation shall be exempt from payment of license and registration fees and all ad valorem taxes otherwise prescribed by law.

(Acts 1965, 2nd Ex. Sess., No. 74, p. 98, §1; Acts 1966, Ex. Sess., No. 422, p. 567.)