§ 45-9-242.01 — Extension of Tax for Education and Road Construction Purposes

Alabama § 45-9-242.01

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 9: Chambers County
• Art. 24: Taxation
• Part 3: Tax, Ad Valorem
• Subpart 1: Education and Roads

Text

Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, now appearing as subsection (f) of Section 217 of the Recompilation of the Constitution of Alabama 1901, as amended, the Chambers County Commission may levy for a period of 20 years, in addition to any other tax, an ad valorem tax in the amount of six mills on each dollar of taxable property in the county. The ad valorem tax authorized by this section is intended to authorize the extension of the ad valorem tax levied pursuant to Section 45-9-242, for an additional 20 years, and the extension of the ad valorem tax pursuant to this section may not commence until the expiration of that tax. The revenue from the additional tax shall be paid to the county general fund to be distributed as follows:
(1) Three mills to the county and city boards of education to be used for general education purposes.
(2) Three mills shall remain in the county general fund to be used for the construction and maintenance of roads in the county.

Legislative History

(Act 2022-66, §1.)