Section 45-51-242.40 - Ad valorem tax authorized(a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the county commission may levy, in addition to any other tax, an ad valorem tax in the amount of 12 mills on each dollar of taxable property in the county. The revenue from the additional tax shall be paid to the county general fund to be used for general education purposes.(b) The increase in the rate of the tax as provided by this section is subject to the approval of a majority of the qualified electors of the county who vote on the proposed increase at the next general, primary, constitutional, or special election held for that purpose.Ala. Code § 45-51-242.40 (1975)
Act 94-808, 1st Sp. Sess., p. 127, §§ 1, 2.