Title 40, Code of Alabama, 1975, Chapters 8 and 9 list several exemptions from property taxation. All statutory exemptions must be claimed with the County Assessing Official in order for the exemption to be granted. In order for property to be considered for exemption from personal property tax, it must be listed on the return and a reason for exemption included in the description. The appropriate chapters of Title 40 should be referenced for specific exemptions. The exemption status will be determined by the local assessing official.