Alabama Statutes

§ 45-8A-115 — Additional Ad Valorem Taxes; Special Election Approval; Use of Proceeds

Alabama § 45-8A-115
JurisdictionAlabama
Title 45Local Laws
Ch. 8ACalhoun County Municipalities
Art. 11Oxford
Part 6Taxation

This text of Alabama § 45-8A-115 (Additional Ad Valorem Taxes; Special Election Approval; Use of Proceeds) 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 § 45-8A-115 (2026).

Text

(a)In accordance with the pertinent provisions of Amendment 373 of the Constitution of Alabama of 1901, the governing body of the City of Oxford, Alabama, in Calhoun County and Talladega County may levy and provide for the collection of an additional 15 mills ad valorem taxes on taxable property situated within the city.
(b)The additional ad valorem taxes levied and collected pursuant to this section are subject to the approval of a majority of the qualified electors residing in the City of Oxford who vote on the proposed additional ad valorem taxes at a special election called and held for such purpose as provided for in Amendment 373 of the Constitution of Alabama of 1901.
(c)The net proceeds from any additional revenue accruing to the city from the additional tax revenue resulting fr

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Legislative History

(Act 2001-1106, 4th Sp. Sess., p. 1171, §§1-3.)

Nearby Sections

15
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Bluebook (online)
Alabama § 45-8A-115, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-8A-115.