Alabama Statutes

§ 45-53-241 — Levy of Tax Authorized

Alabama § 45-53-241
JurisdictionAlabama
Title 45Local Laws
Ch. 53Perry County
Art. 24Taxation
Part 2Tax, Ad Valorem

This text of Alabama § 45-53-241 (Levy of Tax Authorized) 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 § 45-53-241 (2026).

Text

(a)In Perry County, in addition to any and all other taxes heretofore levied, the county commission is authorized to levy and impose an additional ad valorem tax in the amount of nine mills on each dollar of taxable property. Seventy percent of the tax shall be earmarked to the county general fund to be used for general county purposes; and 30 percent of the tax shall be distributed to the county board of education. The additional ad valorem tax imposed by this section shall be collected at the same time and in the same manner as existing ad valorem taxes are collected.
(b)The nine mill ad valorem tax levied pursuant to subsection (a) shall be collected by the tax collector and distributed as follows:
(1)Thirty percent of the tax shall be directly levied for educational purposes and rem

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Legislative History

(Act 88-816, 1st Sp. Sess., p. 256, § 1; Act 94-198, p. 253, § 1.)

Nearby Sections

15
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Bluebook (online)
Alabama § 45-53-241, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-53-241.