Alabama § 45-41-241.01 - Ad Valorem Tax Increase.
Full text of Alabama Code of Alabama § 45-41-241.01 — Ad Valorem Tax Increase., with citation guidance and answers to common questions.
§ 45-41-241.01. Ad Valorem Tax Increase.
(a) As used in this section, the following words and phrases shall have the following meanings:
(1) AMENDMENT 309. That amendment to the Constitution that was proposed by Act 683, H. 512, 1969 Regular Session.
(2) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, 1978 Second Special Session.
(3) CONSTITUTION. The Constitution of Alabama of 1901.
(4) COUNTY. Lee County, Alabama.
(5) COUNTY COMMISSION. Lee County Commission.
(6) SPECIAL TAX. The district ad valorem tax authorized in Amendment 309 and levied and collected on taxable property in the county school district in the county, being all the area of the county lying outside the Cities of Auburn, Opelika, and Phenix City.
(b) The county presently levies and collects the special tax at a rate of fifty cents ($.50) on each one hundred dollars ($100) (5 mills on each dollar) of assessed value pursuant to Amendment 309 and an election held in the district on March 9, 1993. Pursuant to a resolution adopted by the county commission in accordance with Amendment 373, the county proposes to increase the rate at which it may levy and collect the special tax within the area of Lee County lying outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City to a maximum rate, for any tax year, which is equal to one dollar twenty cents ($1.20) on each one hundred dollars ($100) (12 mills on each dollar) of assessed value.
(c) Pursuant to subsection (f) of Amendment 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 one dollar twenty cents ($1.20) on each one hundred dollars ($100) (12 mills on each dollar) of assessed value.
(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 county who vote on the proposed increase at a special election called and held for such purpose pursuant to the provisions of subsection (f) of Amendment 373.
Frequently Asked Questions About Alabama § 45-41-241.01
What does Code of Alabama § 45-41-241.01 cover?
Section 45-41-241.01 ("Ad Valorem Tax Increase.") 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 § 45-41-241.01?
A common citation format is "Code of Alabama § 45-41-241.01" (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 § 45-41-241.01 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.