§ 26-79-104 — Apportionment to municipalities

(a) Of the amount collected from the annual three-mill road tax in any county in the state, the county courts shall apportion one-half (1/2), except when a greater amount is allowed by law, of the amount collected upon property within the corporate limits of any city or town for use in making and repairing the streets and bridges in the respective cities or towns. (b) (1) The county collector of any county in the state shall pay into the county treasury under § 26-39-204 the amount so apportioned by the county court for the respective cities or towns. (2) The county treasurer shall distribute the municipal apportionments, which shall be expended exclusively by the cities or towns for the purpose of making and repairing the streets and bridges within the corporate limits of the respective cities or towns. (c) This section shall not repeal, alter, change, or affect any special act passed under which any city or town is receiving any greater or lesser amount than the three-mill county road tax.

Legislative History

Amended by Act 2019, No. 132,§ 2, eff. 7/24/2019. Acts 1937, No. 153, § 1-3; Pope's Dig., §§ 9832, 9833; A.S.A. 1947, §§ 76-704 -- 76-706.