Alabama § 45-56-242.29 Resolution Levying and Imposing Taxes

Alabama Statutes

§ 45-56-242.29 — Resolution Levying and Imposing Taxes

Alabama § 45-56-242.29

JurisdictionAlabama

Title 45Local Laws

Ch. 56Randolph County

Art. 24Taxation

Part 3Tax, Sales, and Use

Subpart 22015 Tax

This text of Alabama § 45-56-242.29 (Resolution Levying and Imposing Taxes) 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 § 45-56-242.29 (2026).

Text

(a)If the governing body of the county elects to levy and impose any of the taxes herein authorized to be levied and imposed, it shall specify in the resolution levying and imposing the taxes the first day of the second calendar month next following that during which such levy is made as the effective date of the levy. The resolution may provide such other terms or provisions relating to the levy, collection, administration, and enforcement of the taxes as are not contrary to or inconsistent with this subpart.

(b)The governing body of the county, at any time and from time to time after the levy of any of the taxes herein authorized, but subject to succeeding provisions of this section, and subject to constitutional limitations on the impairment of contracts, may terminate any of the taxe

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(a) If the governing body of the county elects to levy and impose any of the taxes herein authorized to be levied and imposed, it shall specify in the resolution levying and imposing the taxes the first day of the second calendar month next following that during which such levy is made as the effective date of the levy. The resolution may provide such other terms or provisions relating to the levy, collection, administration, and enforcement of the taxes as are not contrary to or inconsistent with this subpart.
(b)
The governing body of the county, at any time and from time to time after the levy of any of the taxes herein authorized, but subject to succeeding provisions of this section, and subject to constitutional limitations on the impairment of contracts, may terminate any of the taxes herein authorized to be levied by it.
(c)
No
tax
levied
hereunder
may
be
terminated
by
the
county,
as
authorized in
the
preceding
provisions
of
this
section,
if
there
are
at
the
time
outstanding and unpaid any bonds, warrants, notes, or other securities or obligations issued by the county, and which by their terms are payable, in whole or in part, out of, or secured by a pledge of, any revenues or proceeds from any of the taxes.
(d)
The governing body of the county shall adopt a resolution terminating any
tax
levied
pursuant
to
this
subpart
immediately
upon
all
bonds,
warrants, notes, or other securities or obligations issued by the county to construct and open for operation a licensed hospital facility, and which by their terms are payable, in whole or in part, out of, or secured by a pledge of, any revenues or proceeds from any of the taxes, shall have been fully paid and retired.
It is expressly
understood
that
the
governing
body
of
the
county
shall
not
continue any
taxes
to
pay
or
retire
any
debt,
bonds,
warrants,
notes,
or
other
securities or obligations issued by the county not incurred to construct and open for operation a licensed hospital facility.
(e)
In the event that any or all taxes are so terminated, any proceeds thereof that are at the time on deposit with the county that are thereafter received, shall be held by the county and expended only for purposes for which the taxes were herein authorized to be levied.