Ala. Code § 45-9-242.01

Current through the 2024 Regular Session.
Section 45-9-242.01 - Ad valorem tax

Pursuant to subsection (f) of Amendment No. 373 to the Constitution of Alabama of 1901, now appearing as subsection (f) of Section 217 of the Recompilation of the Constitution of Alabama 1901, as amended, the Chambers County Commission may levy for a period of 20 years, in addition to any other tax, an ad valorem tax in the amount of six mills on each dollar of taxable property in the county. The ad valorem tax authorized by this act is intended to authorize the extension of the ad valorem tax levied pursuant to Section 45-9-242, Code of Alabama 1975, for an additional 20 years, and the extension of the ad valorem tax pursuant to this act may not commence until the expiration of that tax. The revenue from the additional tax shall be paid to the county general fund to be distributed as follows:

(1) Three mills to the county and city boards of education to be used for general education purposes.
(2) Three mills shall remain in the county general fund to be used for the construction and maintenance of roads in the county.

Ala. Code § 45-9-242.01 (1975)

Added by Act 2022-66,§ 1, eff. 3/1/2022.