Alabama § 45-4-243 Property Tax Levy Increase Authorized; Disposition of Funds

Alabama Statutes

§ 45-4-243 — Property Tax Levy Increase Authorized; Disposition of Funds

Alabama § 45-4-243

JurisdictionAlabama

Title 45Local Laws

Ch. 4Bibb County

Art. 24Taxation

Part 4Tax, Ad Valorem

Subpart 1Buildings, Bridges, and Roads

This text of Alabama § 45-4-243 (Property Tax Levy Increase Authorized; Disposition of Funds) 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 § 45-4-243 (2026).

Text

(a)The following words and phrases shall have the following meanings:

(1)AMENDMENT NO. 373. That amendment to the constitution that was proposed by Act No. 6, H. 170, 1978 Second Special Session.

(2)COMMISSION. Bibb County Commission.

(3)CONSTITUTION. The Constitution of Alabama of 1901.

(4)COUNTY. Bibb County, Alabama.

(5)SECTION 215. Section 215 of the constitution.

(6)SPECIAL TAX. The special ad valorem tax for necessary public buildings, bridges, and roads authorized in Section 215 and levied and collected on taxable property in the county.

(b)The county presently levies and collects the special tax at a rate of twenty-five cents ($.25) on each one hundred dollars ($100) (2.5 mills on each dollar) of assessed value pursuant to Section 215. Pursuant to a resolution adopted by th

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(a) The following words and phrases shall have the following meanings:
(1) AMENDMENT NO. 373. That amendment to the constitution that was proposed by Act No. 6, H. 170, 1978 Second Special Session.
(2) COMMISSION. Bibb County Commission.
(3) CONSTITUTION. The Constitution of Alabama of 1901.
(4) COUNTY. Bibb County, Alabama.
(5) SECTION 215. Section 215 of the constitution.
(6) SPECIAL TAX. The special ad valorem tax for necessary public buildings, bridges, and roads authorized in Section 215 and levied and collected on taxable property in the county.
(b) The county presently levies and collects the special tax at a rate of twenty-five cents ($.25) on each one hundred dollars ($100) (2.5 mills on each dollar) of assessed value pursuant to Section 215. Pursuant to a resolution adopted by the county commission in accordance with Amendment No. 373, the county proposes to increase the rate at which it may levy and collect the special tax to a maximum rate, for any tax year, which is equal to seventy-five cents ($.75) on each one hundred dollars ($100) (7.5 mills on each dollar) of assessed value.
(c) Pursuant to subsection (f) of Amendment No. 373 and a resolution adopted by the county commission after a public hearing, the county commission may increase the rate at which the county levies and collects the special tax to a maximum rate, for any tax year, which is equal to seventy-five cents ($.75) on each one hundred dollars ($100) (7.5 mills on each dollar) of assessed value; provided that the proceeds attributable to the increase in the rate of levy may be used only for the acquisition, construction, maintenance, and operation of a jail in the county and for the payment of debt service on any obligations incurred for such purpose.