Alabama § 11-83-2 One Half of Road Tax, Etc., Collected in County to Be Paid to Municipalities Therein

Alabama Statutes

§ 11-83-2 — One Half of Road Tax, Etc., Collected in County to Be Paid to Municipalities Therein

Alabama § 11-83-2

Title 11Counties and Municipal Corporations

Ch. 83Apportionment of Road and Bridge Taxes Between Counties and Municipalities

This text of Alabama § 11-83-2 (One Half of Road Tax, Etc., Collected in County to Be Paid to Municipalities Therein) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 11-83-2 (2026).

Text

The county commission, where there is levied a road tax, general or special, or where by the tax levy a portion of the tax is levied for or devoted to the purpose of constructing, repairing, or maintaining roads and highways of any description in the county, except the special tax authorized by Section 215 of the Constitution, shall pay over each year to each municipality therein one half of the money collected on such road tax on the property located in such municipality.

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The county commission, where there is levied a road tax, general or special, or where by the tax levy a portion of the tax is levied for or devoted to the purpose of constructing, repairing, or maintaining roads and highways of any description in the county, except the special tax authorized by Section 215 of the Constitution, shall pay over each year to each municipality therein one half of the money collected on such road tax on the property located in such municipality.