Alabama § 45-51-242.40 - Ad Valorem Tax Authorized.
Full text of Alabama Code of Alabama § 45-51-242.40 — Ad Valorem Tax Authorized., with citation guidance and answers to common questions.
§ 45-51-242.40. Ad Valorem Tax Authorized.
(a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the county commission may levy, in addition to any other tax, an ad valorem tax in the amount of 12 mills on each dollar of taxable property in the county. The revenue from the additional tax shall be paid to the county general fund to be used for general education purposes.
(b) The increase in the rate of the tax as provided by this section is subject to the approval of a majority of the qualified electors of the county who vote on the proposed increase at the next general, primary, constitutional, or special election held for that purpose.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-51-242.40
What does Code of Alabama § 45-51-242.40 cover?
Section 45-51-242.40 ("Ad Valorem Tax Authorized.") 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 § 45-51-242.40?
A common citation format is "Code of Alabama § 45-51-242.40" (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 § 45-51-242.40 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.