Alabama § 45-53-241 - Levy of Tax Authorized.
Full text of Alabama Code of Alabama § 45-53-241 — Levy of Tax Authorized., with citation guidance and answers to common questions.
§ 45-53-241. Levy of Tax Authorized.
(a) In Perry County, in addition to any and all other taxes heretofore levied, the county commission is authorized to levy and impose an additional ad valorem tax in the amount of nine mills on each dollar of taxable property. Seventy percent of the tax shall be earmarked to the county general fund to be used for general county purposes; and 30 percent of the tax shall be distributed to the county board of education. The additional ad valorem tax imposed by this section shall be collected at the same time and in the same manner as existing ad valorem taxes are collected.
(b) The nine mill ad valorem tax levied pursuant to subsection (a) shall be collected by the tax collector and distributed as follows:
(1) Thirty percent of the tax shall be directly levied for educational purposes and remitted to the county board of education.
(2) Seventy percent of the tax shall be remitted to the county general fund to be used for general county purposes.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-53-241
What does Code of Alabama § 45-53-241 cover?
Section 45-53-241 ("Levy of 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 § 45-53-241?
A common citation format is "Code of Alabama § 45-53-241" (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 § 45-53-241 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.