Alabama § 45-41-241.01 Ad Valorem Tax Increase

Alabama Statutes

§ 45-41-241.01 — Ad Valorem Tax Increase

Alabama § 45-41-241.01

JurisdictionAlabama

Title 45Local Laws

Ch. 41Lee County

Art. 24Taxation

Part 2Tax, Ad Valorem

This text of Alabama § 45-41-241.01 (Ad Valorem Tax Increase) 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 § 45-41-241.01 (2026).

Text

(a)As used in this section, the following words and phrases shall have the following meanings:

(1)AMENDMENT 309. That amendment to the Constitution that was proposed by Act 683, H. 512, 1969 Regular Session.

(2)AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, 1978 Second Special Session.

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

(4)COUNTY. Lee County, Alabama.

(5)COUNTY COMMISSION. Lee County Commission.

(6)SPECIAL TAX. The district ad valorem tax authorized in Amendment 309 and levied and collected on taxable property in the county school district in the county, being all the area of the county lying outside the Cities of Auburn, Opelika, and Phenix City.

(b)The county presently levies and collects the special tax at a rate of fifty cents (

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(a) As used in this section, the following words and phrases shall have the following meanings:
(1) AMENDMENT 309. That amendment to the Constitution that was proposed by Act 683, H. 512, 1969 Regular Session.
(2) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, 1978 Second Special Session.
(3) CONSTITUTION. The Constitution of Alabama of 1901.
(4) COUNTY. Lee County, Alabama.
(5) COUNTY COMMISSION. Lee County Commission.
(6) SPECIAL TAX. The district ad valorem tax authorized in Amendment 309 and levied and collected on taxable property in the county school district in the county, being all the area of the county lying outside the Cities of Auburn, Opelika, and Phenix City.
(b) The county presently levies and collects the special tax at a rate of fifty cents ($.50) on each one hundred dollars ($100) (5 mills on each dollar) of assessed value pursuant to Amendment 309 and an election held in the district on March 9, 1993. Pursuant to a resolution adopted by the county commission in accordance with Amendment 373, the county proposes to increase the rate at which it may levy and collect the special tax within the area of Lee County lying outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City to a maximum rate, for any tax year, which is equal to one dollar twenty cents ($1.20) on each one hundred dollars ($100) (12 mills on each dollar) of assessed value.
(c) Pursuant to subsection (f) of Amendment 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 one dollar twenty cents ($1.20) on each one hundred dollars ($100) (12 mills on each dollar) of assessed value.
(d) The increase in the rate at which the special tax may be levied and collected pursuant to this section is subject to the approval of a majority of the qualified electors residing in the county who vote on the proposed increase at a special election called and held for such purpose pursuant to the provisions of subsection (f) of Amendment 373.