Alabama § 45-37A-242.02 - Special Property Tax.
Full text of Alabama Code of Alabama § 45-37A-242.02 — Special Property Tax., with citation guidance and answers to common questions.
§ 45-37A-242.02. Special Property Tax.
(a) As used in this section, the following words and phrases shall have the following meanings:
(1) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, 1978 Second Special Session.
(2) CITY. Hoover, Alabama.
(3) CONSTITUTION. The Constitution of Alabama of 1901.
(4) COUNCIL. Hoover City Council.
(5) SECTION 216. Section 216 to the Constitution of Alabama of 1901.
(6) SPECIAL TAX. The ad valorem tax authorized in Section 216 and levied and collected on taxable property in the city.
(b) The city presently levies and collects the special tax at a rate of $2.05 on each one hundred dollars (20.5 mills on each dollar) of assessed value pursuant to Section 216 and Amendment 373 and an election held in the city on May 8, 1990. Pursuant to a resolution adopted by the city council in accordance with Amendment 373, the city proposes to increase the rate at which it may levy and collect the special tax to a maximum rate, for any tax year, which is equal to $3.05 on each one hundred dollars (30.5 mills on each dollar) of assessed value.
(c) Pursuant to subsection (f) of Amendment 373 and a resolution adopted by the city council after a public hearing, the city council may increase the rate at which the city levies and collects the special tax to a maximum rate, for any tax year, which is equal to $3.05 on each one hundred dollars (30.5 mills on each dollar) of assessed value (the increase of 10 mills on each dollar of assessed value to be used by the Hoover City Board of Education for public school purposes, as is 14 mills of the 20.5 mill tax).
(d) The increase in the rate at which the special tax may be levied and collected pursuant to this section is subject to the approval of a majority of the qualified electors residing in the city who vote on the proposed increase at a special election called and held for such purpose pursuant to subsection (f) of Amendment 373.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-37A-242.02
What does Code of Alabama § 45-37A-242.02 cover?
Section 45-37A-242.02 ("Special Property Tax.") 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 § 45-37A-242.02?
A common citation format is "Code of Alabama § 45-37A-242.02" (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 § 45-37A-242.02 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.