Alabama § 45-53A-20 - Levy of Ad Valorem Tax.
Full text of Alabama Code of Alabama § 45-53A-20 — Levy of Ad Valorem Tax., with citation guidance and answers to common questions.
§ 45-53A-20. Levy of Ad Valorem Tax.
(a) In Perry County, pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, and a resolution heretofore adopted by the City of Marion governing body after a public hearing, the governing body is authorized to levy, in addition to any and all other taxes heretofore levied, an additional ad valorem tax on the taxable properties in the city. The city governing body may impose an additional ad valorem tax in the amount of four mills on each dollar of taxable property in the city. The revenues from the tax shall be paid to the Marion City General Fund.
(b) The increase in the rate of the tax as provided herein subject to the approval of a majority of the qualified electors residing in the city who vote on the proposed increase at a special election called and held for such purpose pursuant to subsection (f) of Amendment 373 of the Constitution of Alabama of 1901.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-53A-20
What does Code of Alabama § 45-53A-20 cover?
Section 45-53A-20 ("Levy of Ad Valorem Tax.") 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 § 45-53A-20?
A common citation format is "Code of Alabama § 45-53A-20" (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 § 45-53A-20 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.