Alabama § 40-8-3 Rate of Taxation - Allocation

Alabama Statutes

§ 40-8-3 — Rate of Taxation - Allocation

Alabama § 40-8-3

Title 40Revenue and Taxation

Ch. 8Rate of Taxation

This text of Alabama § 40-8-3 (Rate of Taxation - Allocation) 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 § 40-8-3 (2026).

Text

There is hereby levied for the purpose and upon the property hereinafter named and not specifically exempted from taxation annual taxes, as follows:

(1)For the maintenance of the public schools of this state, $.30 on each $100 of the assessed value of taxable property.

(2)For the relief of needy Confederate soldiers and sailors, resident citizens of Alabama and their widows, $.10 on each $100 of the assessed value of taxable property of which one percent of the gross amount collected will be expended by the Alabama Historical Commission to provide for capital improvements and maintenance at the Confederate Memorial Park at Mountain Creek, Chilton County, Alabama.

(3)For the use of the state and to raise revenue therefor, $.25 on each $100 of the assessed value of taxable property.

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There is hereby levied for the purpose and upon the property hereinafter named and not specifically exempted from taxation annual taxes, as follows:
(1) For the maintenance of the public schools of this state, $.30 on each $100 of the assessed value of taxable property.
(2) For the relief of needy Confederate soldiers and sailors, resident citizens of Alabama and their widows, $.10 on each $100 of the assessed value of taxable property of which one percent of the gross amount collected will be expended by the Alabama Historical Commission to provide for capital improvements and maintenance at the Confederate Memorial Park at Mountain Creek, Chilton County, Alabama.
(3) For the use of the state and to raise revenue therefor, $.25 on each $100 of the assessed value of taxable property.