Alabama § 40-8-3 - Rate of Taxation - Allocation.
Full text of Alabama Code of Alabama § 40-8-3 — Rate of Taxation - Allocation., with citation guidance and answers to common questions.
§ 40-8-3. Rate of Taxation - Allocation.
There is hereby levied for the purpose and upon the property hereinafter named and not specifically exempted from taxation annual taxes, as follows:
(1) For the maintenance of the public schools of this state, $.30 on each $100 of the assessed value of taxable property.
(2) For the relief of needy Confederate soldiers and sailors, resident citizens of Alabama and their widows, $.10 on each $100 of the assessed value of taxable property of which one percent of the gross amount collected will be expended by the Alabama Historical Commission to provide for capital improvements and maintenance at the Confederate Memorial Park at Mountain Creek, Chilton County, Alabama.
(3) For the use of the state and to raise revenue therefor, $.25 on each $100 of the assessed value of taxable property.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-8-3
What does Code of Alabama § 40-8-3 cover?
Section 40-8-3 ("Rate of Taxation - Allocation.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-8-3?
A common citation format is "Code of Alabama § 40-8-3" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-8-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.