Alabama § 45-49-242.20 - Pest Control Ad Valorem Tax.

§ 45-49-242.20. Pest Control Ad Valorem Tax.

(a)(1) The Court of County Commissioners, Board of Revenue, or like governing body of Mobile County is hereby authorized to levy and collect, in addition to all other taxes authorized by law, a special annual ad valorem tax of one mill on each dollar’s worth of taxable real and personal property in Mobile County for the administration, operation, and maintenance of mosquito, rodent, and other vector control activities to be carried out by the Mobile County Board of Health. Such tax shall be based upon the last preceding assessment for state and county purposes commencing with the tax year beginning October 1, 1976; its collection shall conform to the collection of taxes from counties; and it shall constitute a lien against the property. The tax shall be added by the appropriate county officials to the state and county tax bill immediately following the levy of such tax. Such taxes shall be subject to the same due and delinquency date, penalties, exemptions, and interest as are applied to the collection of all other ad valorem taxes. Provided, however, that all real and personal property owned and used as incorporated and nonprofit community centers, incorporated and nonprofit ball parks, and incorporated and nonprofit recreational facilities by nonprofit businesses and corporations is hereby exempted from the special annual ad valorem tax levied herein.

(2) All funds derived from the collection of this special tax, after deduction of costs of assessment and collection thereof, such costs not to exceed two percentum for assessment and two percentum for collection, shall be paid over and held by the Treasurer of the Mobile County Board of Health for the specific purpose for which such funds have been collected. Such sums may be anticipated, but for not longer than 12 months, by temporary loan certificates issued by the Mobile County Board of Health, and, when anticipated, such proceeds shall be used for the same purposes as are herein provided.

(b)(1) In accordance with the terms of Amendment 351 to the Constitution of Alabama of 1901, as amended, tax revenues generated by the ad valorem tax levied and collected in accordance with the terms of subsection (a), are hereby authorized to be allocated, used, and otherwise expended for general health purposes by the Mobile County Board of Health; provided, however, the portion of the tax receipts allocated, used, and otherwise expended for general health purposes shall in no event exceed 50 percent of the total proceeds of such tax.

(2)This subsection shall be construed in para materia with subsection (a), and shall not be interpreted to repeal any provision thereof. The use of such funds authorized by subdivision (1) shall be in addition to any other use or uses previously authorized by the laws of the State of Alabama.