Alabama § 45-56A-40 Levy and Collection of Special Ad Valorem Tax

Alabama Statutes

§ 45-56A-40 — Levy and Collection of Special Ad Valorem Tax

Alabama § 45-56A-40

Title 45Local Laws

Ch. 56ARandolph County Municipalities

Art. 4Roanoke

This text of Alabama § 45-56A-40 (Levy and Collection of Special 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 § 45-56A-40 (2026).

Text

The municipal governing body of the City of Roanoke, in Randolph County, or like governing body, may continue to levy and collect a special ad valorem tax, pursuant to Amendment 373 and Amendment 156 to the Constitution of Alabama of 1901, and the laws of the state, at a rate of five mills, as assessed for state taxation in school district number two during the preceding year, the proceeds of which shall be used exclusively for educational purposes in the district; provided, that the rate of the tax and the purpose or purposes thereof, and the time the tax is to be continued shall have been first submitted to a vote of the qualified electors of school district two with a favorable vote thereon by a majority of the qualified voters voting thereon. The tax shall be for 30 years commencing wi

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The municipal governing body of the City of Roanoke, in Randolph County, or like governing body, may continue to levy and collect a special ad valorem tax, pursuant to Amendment 373 and Amendment 156 to the Constitution of Alabama of 1901, and the laws of the state, at a rate of five mills, as assessed for state taxation in school district number two during the preceding year, the proceeds of which shall be used exclusively for educational purposes in the district; provided, that the rate of the tax and the purpose or purposes thereof, and the time the tax is to be continued shall have been first submitted to a vote of the qualified electors of school district two with a favorable vote thereon by a majority of the qualified voters voting thereon. The tax shall be for 30 years commencing with the levy for the tax period ending September 30, 1992 (the tax for which year will be due and payable October 1, 1992) and ending with the tax year ending September 30, 2021 (the tax for which year will be due and payable October 1, 2021). If the proposal to levy the tax is defeated in any election, subsequent elections may be held at any time. The election shall be called, held, conducted, paid for and otherwise governed in the manner provided for elections on school district taxes and special elections.