Alabama Attorney General Opinion 1979-0137

OFFICE OF THE ATTORNEY GENERAL LEE L. HALE DEPUTY ATTORNEY GENERAL 4,4). DDia,ri CHARLES A. GRADDICK ATTORNEY GENERAL STATE OF ALABAMA March 21, 1979 ADMINISTRATIVE BUILDING 64 NORTH UNION STREET MONTGOMERY. AAAAA MA 34130 WILLIAM M. SEKURS. JR. EXECUTIVE ASSISTANT WALTER S. TURNER CHIEF ASSISTANT ATTORNEY GENERAL JANIE NOBLES ADMINISTRATIVE ASSISTANT Honorable Henry Rand, Tax Collector Colbert County P. 0. Box 71 Tuscumbia, Alabama 35674 (205) 832-5640 HERBERT I. BURSON. JR. B. FRANK LOEB PHILIP C. DAVIS RON BOWDEN JOHN J. BRECKENRIDGE WILLIAM L. THOMPSON Assistant Attorneys General Revenue Department AD VALOREM TAX - EXEMPTION - TAX COLLECTOR The exemption provided under Section 2 of Act 48 of the Second Extra-ordinary Session of the 1978 Alabama Legislature is directed to the principal residence and includes only the curtilage of that principal residence. Dear Mr. Rand: In your letter of March 2, 1979, to this office, you request an opinion on the following questions: "1. Under the provisions of Section 2 of Act No. 48 of the 1978 Special Session of the Alabama Legislature, what is the maximum amount of land, in acreztge or number of lots, as the case may be, that might be allowed the exemp- tion from ad valorem tax provided therein? "2. In the case of acreage being farmed for the common support of the family, must the tracts claimed be ad- joining or contiguous to each other?" The exemption provided for in Section 2 of Act 48 (now codified as 00-9-21 in the Code of Alabama 1975 as amended) is directed to the "principal residence" of certain persons. That term was specifically substituted for the term "home" in this statute as it previously existed. Had the Legislature intended to make this an additional exemption for homesteads, it would have used the term "homestead" rather than the term it chose to use. Accordingly, the terms "principal residence" and "homestead" cannot be held to be strictly synonymous. It is the opinion of this office that this choice of language -r -2- indicates that it was the intent of the Legislature to exempt the house and associated curtilage used by the person as his "main" or "principal" re- sidence. In view of this answer your second question appears to be moot. Yours very truly, Charles A. Graddick Attorney General Philip C. Davis Assistant Attorney General