Alabama § 45-51-244.02 Authorization to Increase Ad Valorem Tax

Alabama Statutes

§ 45-51-244.02 — Authorization to Increase Ad Valorem Tax

Alabama § 45-51-244.02

JurisdictionAlabama

Title 45Local Laws

Ch. 51Montgomery County

Art. 24Taxation

Part 5Tax, School, District

This text of Alabama § 45-51-244.02 (Authorization to Increase 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 § 45-51-244.02 (2026).

Text

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 may levy and collect the special ad valorem tax in the district to a maximum rate, for any tax year, which is equal to $1.85 on each one hundred dollars (18.5 mills on each dollar) of assessed value, the levy and collection at such rate to be in lieu of the levy and collection of any district tax under the provisions of either Section 2 of Amendment No. 3 or Amendment 778; provided, that from the proceeds of the special ad valorem tax that may be levied and collected in the district each year pursuant to the increase procedure in this section authorized not more than the proceeds of six mills thereof may be

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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 may levy and collect the special ad valorem tax in the district to a maximum rate, for any tax year, which is equal to $1.85 on each one hundred dollars (18.5 mills on each dollar) of assessed value, the levy and collection at such rate to be in lieu of the levy and collection of any district tax under the provisions of either Section 2 of Amendment No. 3 or Amendment 778; provided, that from the proceeds of the special ad valorem tax that may be levied and collected in the district each year pursuant to the increase procedure in this section authorized not more than the proceeds of six mills thereof may be used for capital outlay or to provide, acquire, equip, maintain, construct, or repair public school facilities or for the payment of the principal of or the interest on indebtedness incurred for such purpose; and, provided further, that the special ad valorem tax that may be levied and collected in the district each year pursuant to the increase procedure in this section authorized, from and after the levy for the year for which district school taxes become due and payable on October 1, 2028, may not be levied at a rate, for any tax year, greater than $1.25 on each one hundred dollars (12.5 mills on each dollar) of assessed value of taxable property unless, prior to the date on which the annual levy of ad valorem taxes is adopted for the tax year for which district school taxes become due and payable on October 1, 2028, the continued levy at the maximum rate equal to $1.85 on each one hundred dollars (18.5 mills on each dollar) of assessed value has been approved by a local act of the Legislature.