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

Alabama Statutes

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

Alabama § 45-44-241

JurisdictionAlabama

Title 45Local Laws

Ch. 44Macon County

Art. 24Taxation

Part 2Tax, Ad Valorem

This text of Alabama § 45-44-241 (Ad Valorem Taxation for Educational Purposes) 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 § 45-44-241 (2026).

Text

(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

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(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.