Alabama § 45-51A-50 - Ad Valorem Taxation for Public School Purposes.
Full text of Alabama Code of Alabama § 45-51A-50 — Ad Valorem Taxation for Public School Purposes., with citation guidance and answers to common questions.
§ 45-51A-50. Ad Valorem Taxation for Public School Purposes.
(a) In addition to all other ad valorem taxes now existing or otherwise authorized by law in the Town of Pike Road, and in accordance with the pertinent provisions of subsection (f) of Section 217 of the Official Recompilation of the Constitution of Alabama 1901, as amended, the governing body of the Town of Pike Road, Alabama, in Montgomery County, may levy and provide for the collection of up to an additional 25 mills ad valorem taxes on taxable property situated in the town.
(b) The increase in the rate at which the ad valorem 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 Town of Pike Road who vote on the proposed increase at a special election called and held for such purpose as provided for in Section 217 of the Official Recompilation of the Alabama Constitution of 1901, as amended.
(c) The additional revenue from the additional ad valorem tax increase shall be paid to the municipal general fund and be allocated and expended for public school purposes within the Town of Pike Road.
(d) All ad valorem taxes in the Town of Pike Road shall be levied, collected, administered, and enforced at the same time, in the same manner, and under the same requirements and laws as state ad valorem taxes. The officials collecting or assessing such taxes shall be entitled to the same fee and compensation as are provided for collecting and assessing ad valorem taxes, generally, in Montgomery County.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-51A-50
What does Code of Alabama § 45-51A-50 cover?
Section 45-51A-50 ("Ad Valorem Taxation for Public School Purposes.") 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 § 45-51A-50?
A common citation format is "Code of Alabama § 45-51A-50" (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 § 45-51A-50 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.