Alabama § 45-37A-242.03 Increase to Ad Valorem Tax

Alabama Statutes

§ 45-37A-242.03 — Increase to Ad Valorem Tax

Alabama § 45-37A-242.03

JurisdictionAlabama

Title 45Local Laws

Ch. 37AJefferson County Municipalities

Art. 24Hoover

Part 3Taxation

This text of Alabama § 45-37A-242.03 (Increase to Ad Valorem Tax) 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 § 45-37A-242.03 (2026).

Text

(a)This section shall apply to the City of Hoover in Jefferson County and Shelby County.

(b)For the purposes of this section, the following words have the following meanings:

(1)AMENDMENT 373. Amendment 373 to the Constitution of Alabama of 1901, now appearing as Section 217 of the Constitution of Alabama of 2022.

(2)CITY. The City of Hoover, Alabama.

(3)CITY GENERAL AD VALOREM TAX. The tax authorized pursuant to the applicable provisions of the general laws of this state and the Constitution of Alabama of 2022, to be levied by the city for general municipal purposes including public school purposes.

(c)The city presently levies and collects the city general ad valorem tax. Pursuant to a resolution adopted by the City Council of the City of Hoover after a public hearing in accordance

Free access — add to your briefcase to read the full text and ask questions with AI

(a) This section shall apply to the City of Hoover in Jefferson County and Shelby County.
(b) For the purposes of this section, the following words have the following meanings:
(1) AMENDMENT 373. Amendment 373 to the Constitution of Alabama of 1901, now appearing as Section 217 of the Constitution of Alabama of 2022.
(2) CITY. The City of Hoover, Alabama.
(3) CITY GENERAL AD VALOREM TAX. The tax authorized pursuant to the applicable provisions of the general laws of this state and the Constitution of Alabama of 2022, to be levied by the city for general municipal purposes including public school purposes.
(c) The city presently levies and collects the city general ad valorem tax. Pursuant to a resolution adopted by the City Council of the City of Hoover after a public hearing in accordance with Amendment 373, the City of Hoover proposes to increase the rate at which it may levy and collect the city general ad valorem tax by an additional 2.4 mills ($0.24 on each one hundred dollars) of assessed value for public school purposes.
(d) Pursuant to subsection (f) of Amendment 373 and a resolution adopted by the City Council of the City of Hoover after a public hearing, the city may increase the rate at which the city levies and collects the city general ad valorem tax by a maximum rate increase for any tax year equal to 2.4 mills ($0.24 on each one hundred dollars) of assessed value, to be used and expended exclusively for public school purposes.
(e) The increase in the rate at which the city general ad valorem tax may be levied and collected pursuant to this section is subject to approval by a majority of the qualified electors residing in the city who vote on the proposed increase at a special election called and held for that purpose pursuant to subsection (f) of Amendment 373.