Alabama § 45-56-242.29 - Resolution Levying and Imposing Taxes.
Full text of Alabama Code of Alabama § 45-56-242.29 — Resolution Levying and Imposing Taxes., with citation guidance and answers to common questions.
§ 45-56-242.29. Resolution Levying and Imposing Taxes.
(a) If the governing body of the county elects to levy and impose any of the taxes herein authorized to be levied and imposed, it shall specify in the resolution levying and imposing the taxes the first day of the second calendar month next following that during which such levy is made as the effective date of the levy. The resolution may provide such other terms or provisions relating to the levy, collection, administration, and enforcement of the taxes as are not contrary to or inconsistent with this subpart.
(b) The governing body of the county, at any time and from time to time after the levy of any of the taxes herein authorized, but subject to succeeding provisions of this section, and subject to constitutional limitations on the impairment of contracts, may terminate any of the taxes herein authorized to be levied by it.
(c) No tax levied hereunder may be terminated by the county, as authorized in the preceding provisions of this section, if there are at the time outstanding and unpaid any bonds, warrants, notes, or other securities or obligations issued by the county, and which by their terms are payable, in whole or in part, out of, or secured by a pledge of, any revenues or proceeds from any of the taxes.
(d) The governing body of the county shall adopt a resolution terminating any tax levied pursuant to this subpart immediately upon all bonds, warrants, notes, or other securities or obligations issued by the county to construct and open for operation a licensed hospital facility, and which by their terms are payable, in whole or in part, out of, or secured by a pledge of, any revenues or proceeds from any of the taxes, shall have been fully paid and retired. It is expressly understood that the governing body of the county shall not continue any taxes to pay or retire any debt, bonds, warrants, notes, or other securities or obligations issued by the county not incurred to construct and open for operation a licensed hospital facility.
(e) In the event that any or all taxes are so terminated, any proceeds thereof that are at the time on deposit with the county that are thereafter received, shall be held by the county and expended only for purposes for which the taxes were herein authorized to be levied.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-56-242.29
What does Code of Alabama § 45-56-242.29 cover?
Section 45-56-242.29 ("Resolution Levying and Imposing Taxes.") 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 § 45-56-242.29?
A common citation format is "Code of Alabama § 45-56-242.29" (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 § 45-56-242.29 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.