Alabama § 45-57-241 - Increasing Rate Taxable Property Is Levied and Collected.
Full text of Alabama Code of Alabama § 45-57-241 — Increasing Rate Taxable Property Is Levied and Collected., with citation guidance and answers to common questions.
§ 45-57-241. Increasing Rate Taxable Property Is Levied and Collected.
(a) The County Commission of Russell County is authorized by applicable provisions of the Constitution of Alabama of 1901 to levy and collect an ad valorem tax for public buildings, bridges, or roads (herein called the special tax) at a rate of forty cents ($0.40) on each one hundred dollars ($100) (4 mills on each dollar) of assessed value. Pursuant to a resolution adopted by the county commission in accordance with Amendment 373 to the Constitution of Alabama of 1901, the county commission is authorized to increase the rate at which the special tax is levied by an amount which shall not exceed, for any tax year of the county, sixty-five cents ($0.65) on each one hundred dollars ($100) (6 1⁄2 mills on each dollar) of assessed value.
(b) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, and a resolution heretofore adopted by the county commission after a public hearing, the county commission may increase the rate at which the special tax is levied and collected by an amount which shall not exceed, for any tax year, sixty-five cents ($.65) on each one hundred dollars ($100) (6 1⁄2 mills on each dollar) of assessed value.
(c) The limitation on the maximum rate of the special tax contained in subsection (b) shall not be construed to prohibit a subsequent increase in the rate at which the special tax may be levied pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, or any subsequent amendment to the constitution authorizing an increase in the rate at which the special tax or ad valorem taxes in general are authorized to be levied.
(d) The increase in the rate at which the special tax may be levied and collected pursuant to this section is subject to the approval of a majority of the qualified electors residing within the county who vote on the proposed increase at an election called and held for such purpose pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901.
(e) This act shall be inoperative and void unless it shall have been approved by a majority of the qualified electors of Russell County who vote thereon at a referendum election held for such purpose. The election shall be held and conducted as nearly as may be in the same way as elections on amendments to the Constitution, and shall be held on the same day as the next election in the county next following final passage of this act. On the ballots to be used at the election, the proposition to be voted on shall be stated substantially as follows:
‘‘Do you favor the local law authorizing the county commission to increase ad valorem taxes for public buildings, roads, and bridges? Yes ( ) No ( ).’’
(f) If a majority of the votes cast at the election are affirmative votes, this act shall be in full force and effect immediately thereafter. If a majority of the votes cast are in the negative, the act shall have no further effect. The judge of probate of Russell County shall certify the results of the election to the Secretary of State immediately after the returns have been certified.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-57-241
What does Code of Alabama § 45-57-241 cover?
Section 45-57-241 ("Increasing Rate Taxable Property Is Levied and Collected.") 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 § 45-57-241?
A common citation format is "Code of Alabama § 45-57-241" (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 § 45-57-241 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.