Alabama § 45-4-243 - Property Tax Levy Increase Authorized; Disposition of Funds.
Full text of Alabama Code of Alabama § 45-4-243 — Property Tax Levy Increase Authorized; Disposition of Funds., with citation guidance and answers to common questions.
§ 45-4-243. Property Tax Levy Increase Authorized; Disposition of Funds.
(a) The following words and phrases shall have the following meanings:
(1) AMENDMENT NO. 373. That amendment to the constitution that was proposed by Act No. 6, H. 170, 1978 Second Special Session.
(2) COMMISSION. Bibb County Commission.
(3) CONSTITUTION. The Constitution of Alabama of 1901.
(4) COUNTY. Bibb County, Alabama.
(5) SECTION 215. Section 215 of the constitution.
(6) SPECIAL TAX. The special ad valorem tax for necessary public buildings, bridges, and roads authorized in Section 215 and levied and collected on taxable property in the county.
(b) The county presently levies and collects the special tax at a rate of twenty-five cents ($.25) on each one hundred dollars ($100) (2.5 mills on each dollar) of assessed value pursuant to Section 215. Pursuant to a resolution adopted by the county commission in accordance with Amendment No. 373, the county proposes to increase the rate at which it may levy and collect the special tax to a maximum rate, for any tax year, which is equal to seventy-five cents ($.75) on each one hundred dollars ($100) (7.5 mills on each dollar) of assessed value.
(c) Pursuant to subsection (f) of Amendment No. 373 and a resolution adopted by the county commission after a public hearing, the county commission may increase the rate at which the county levies and collects the special tax to a maximum rate, for any tax year, which is equal to seventy-five cents ($.75) on each one hundred dollars ($100) (7.5 mills on each dollar) of assessed value; provided that the proceeds attributable to the increase in the rate of levy may be used only for the acquisition, construction, maintenance, and operation of a jail in the county and for the payment of debt service on any obligations incurred for such purpose.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-4-243
What does Code of Alabama § 45-4-243 cover?
Section 45-4-243 ("Property Tax Levy Increase Authorized; Disposition of Funds.") 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 § 45-4-243?
A common citation format is "Code of Alabama § 45-4-243" (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 § 45-4-243 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.