Alabama § 45-58-242 - Increase to Ad Valorem School Tax.
Full text of Alabama Code of Alabama § 45-58-242 — Increase to Ad Valorem School Tax., with citation guidance and answers to common questions.
§ 45-58-242. Increase to Ad Valorem School Tax.
In addition to any taxes now authorized or that may hereafter be authorized by the constitution and laws of the State of Alabama, pursuant to Amendment 373 to the Constitution of the State of Alabama, an increase of the countywide ad valorem school tax presently being levied pursuant to Amendment 3 to the Constitution of Alabama of 1901, from the rate of thirty cents ($0.30) on each one hundred dollars ($100) worth of taxable property in Shelby County to the rate of one dollar ($1) on each one hundred dollars ($100) worth of taxable property in the county (an increase of seventy cents ($0.70) on each one hundred dollars ($100) worth of taxable property, or seven mills) is approved; such additional seven mill tax to be levied and collected by the governing body of Shelby County for each year beginning with the levy for the tax year October 1, 1989, to September 30, 1990 (the tax for which year will be due and payable October 1, 1990) and ending with the levy for the tax year October 1, 2016 to September 30, 2017 (the tax for which year will be due and payable October 1, 2017) for public school purposes; provided, that the aforesaid increased rate of the tax, the time it is to continue and the purpose thereof shall have been first submitted to the vote of the qualified electors of the county, and voted for by a majority of those voting at a special election called and held in accordance with the law governing special elections.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-58-242
What does Code of Alabama § 45-58-242 cover?
Section 45-58-242 ("Increase to Ad Valorem School 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 § 45-58-242?
A common citation format is "Code of Alabama § 45-58-242" (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 § 45-58-242 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.