Alabama § 45-37A-242.03 - Increase to Ad Valorem Tax.
Full text of Alabama Code of Alabama § 45-37A-242.03 — Increase to Ad Valorem Tax., with citation guidance and answers to common questions.
§ 45-37A-242.03. Increase to Ad Valorem Tax.
(a) This section shall apply to the City of Hoover in Jefferson County and Shelby County.
(b) For the purposes of this section, the following words have the following meanings:
(1) AMENDMENT 373. Amendment 373 to the Constitution of Alabama of 1901, now appearing as Section 217 of the Constitution of Alabama of 2022.
(2) CITY. The City of Hoover, Alabama.
(3) CITY GENERAL AD VALOREM TAX. The tax authorized pursuant to the applicable provisions of the general laws of this state and the Constitution of Alabama of 2022, to be levied by the city for general municipal purposes including public school purposes.
(c) The city presently levies and collects the city general ad valorem tax. Pursuant to a resolution adopted by the City Council of the City of Hoover after a public hearing in accordance with Amendment 373, the City of Hoover proposes to increase the rate at which it may levy and collect the city general ad valorem tax by an additional 2.4 mills ($0.24 on each one hundred dollars) of assessed value for public school purposes.
(d) Pursuant to subsection (f) of Amendment 373 and a resolution adopted by the City Council of the City of Hoover after a public hearing, the city may increase the rate at which the city levies and collects the city general ad valorem tax by a maximum rate increase for any tax year equal to 2.4 mills ($0.24 on each one hundred dollars) of assessed value, to be used and expended exclusively for public school purposes.
(e) The increase in the rate at which the city general ad valorem tax may be levied and collected pursuant to this section is subject to approval by a majority of the qualified electors residing in the city who vote on the proposed increase at a special election called and held for that purpose pursuant to subsection (f) of Amendment 373.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-37A-242.03
What does Code of Alabama § 45-37A-242.03 cover?
Section 45-37A-242.03 ("Increase to Ad Valorem 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-242.03?
A common citation format is "Code of Alabama § 45-37A-242.03" (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-242.03 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.