Alabama § 45-53-241.01 - Levy of Additional Tax Authorized.

Full text of Alabama Code of Alabama § 45-53-241.01 — Levy of Additional Tax Authorized., with citation guidance and answers to common questions.

§ 45-53-241.01. Levy of Additional Tax Authorized.

(a)(1) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the Perry County Commission, in addition to any other tax, may levy an ad valorem tax in the amount of 19 mills on each dollar of assessed value of property in the county.

(2) The revenue from the additional tax shall be distributed as follows:

a. Fourteen mills shall be paid to the county general fund to be used for general education purposes to be used exclusively for the compensation of additional teachers, instructional training, and other educational purposes, except that the proceeds from the tax may not be used for administrative expenses incurred by the central office of the Perry County Board of Education.

b. One mill shall be paid to the Perry County E911 Board.

c. Two mills shall be paid to the City of Uniontown.

d. Two mills shall be paid to the City of Marion.

(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 § 45-53-241.01

What does Code of Alabama § 45-53-241.01 cover?

Section 45-53-241.01 ("Levy of Additional 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 § 45-53-241.01?

A common citation format is "Code of Alabama § 45-53-241.01" (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 § 45-53-241.01 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.