Code of Alabama - Title 45: Local Laws - Section 45-32-242.01 - Levy of tax for certain purposes

Section 45-32-242.01 - Levy of tax for certain purposes.

(a) In Greene County, in addition to any and all other taxes heretofore levied, the county commission is hereby authorized to levy and impose an additional ad valorem tax in the amount of 25 mills on each dollar of taxable property:

(1) Thirty-four percent of the tax shall be earmarked to the county general fund to be used for general county purposes.

(2) Forty percent of the tax shall be distributed to the county board of education.

(3) Twenty percent of the tax shall be distributed to the municipalities and shall be divided among all municipalities based on the population of each municipality.

(4) Four percent shall be distributed and divided among the volunteer fire departments.

(5) Two percent shall be distributed to the county library board for a period of 10 years and then to revert to the county general fund.

(b) The additional ad valorem tax imposed by this section shall be collected at the same time and in the same manner as existing ad valorem taxes are collected.

(Act 93-355, p. 549, § 1.)

Last modified: May 3, 2021