§ 45-44-241 — Ad Valorem Taxation for Educational Purposes

(a)(1) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, and a resolution heretofore adopted by the County Commission of Macon County after a public hearing, the county commission is hereby authorized to levy, in addition to any and all other taxes heretofore levied, an additional ad valorem tax in the amount of 10 mills on each dollar of taxable property in the county. The revenues from the tax shall be paid to the county board of education to be used for general educational purposes.
(2) The increase in the rate of tax as provided in this subsection is subject to the approval of a majority of the qualified electors who vote on the proposed increase at a special election called and held for such purposes pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901.
(b)(1) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the Macon County Commission may levy, in addition to any other tax, an ad valorem tax in the amount of 10 mills on each dollar of taxable property in the county. The revenue from the additional tax shall be paid to the county general fund to be used for general education purposes.
(2) The increase in the rate of the tax as provided by this subsection is subject to the approval of a majority of the qualified electors of the county who vote on the proposed increase at the next general, primary, constitutional, or special election held for that purpose.

Legislative History

(Act 90-319, p. 434, §§ 1, 2; Act 2002-333, p. 903, §§ 1, 2.)