Code of Alabama - Title 45: Local Laws - Section 45-41-245 - Severance tax on rock quarried in county

Section 45-41-245 - Severance tax on rock quarried in county.

(a) The County Commission of Lee County may levy a tax, not to exceed ten cents ($.10) per ton, on each ton or cubic yard of rock quarried in the county.

(b) The proceeds of any tax levied under this section shall be used for county road and bridge repair and maintenance with priority going to roads and bridges in the vicinity of quarries and associated plants.

(Act 91-613, p. 1152, §§1, 2; Act 92-513, p. 1048, §1.)

Last modified: May 3, 2021