The bill amends Section 36-16-11 of the Code of Alabama 1975 to exempt all property used by the Alabama State Port Authority from the state personal property inventory and audit requirements. This change is part of a broader effort to update the existing code language to current style and make conforming changes. The bill also clarifies the types of property that are exempt, including livestock, agricultural products, and property owned or used by public educational institutions, as well as fire control equipment designated for donation to volunteer fire departments and hospitals operated by the Alabama Department of Mental Health.

Key deletions from the current law include the removal of specific references to the State Library Service and the Alabama hospitals for the insane, while new insertions include a comprehensive list of exempt property classes and the explicit mention of the Alabama State Port Authority. The act is set to take effect on October 1, 2025.

Statutes affected:
Introduced: 36-16-11
Enrolled: 36-16-11