Alabama § 45-59-72 - Authorization to Levy and Collect Additional Taxes; Dis-Position of Funds.
Full text of Alabama Code of Alabama § 45-59-72 — Authorization to Levy and Collect Additional Taxes; Dis-Position of Funds., with citation guidance and answers to common questions.
§ 45-59-72. Authorization to Levy and Collect Additional Taxes; Dis-Position of Funds.
(a) Subject to any limitation of the Constitution of Alabama or of any general law of this state, the St. Clair County Commission or other like governing body shall have the power to levy and collect additional privilege license taxes, excise taxes, ad valorem taxes, and sales and use taxes. The revenue from any of the taxes authorized above shall be deposited into the county treasury to be used in the manner prescribed by the county commission.
(b) Any additional tax levied by the governing body shall become law either with or without a referendum in the sole discretion of the governing body. In the event the county commission provides that the tax levied shall become law only upon approval of a majority of those voting in any election called for by the governing body for that purpose, then the election shall be held not less than 30 days nor more than 90 days after the county governing body adopts a resolution.
(c) The provisions of this section shall be cumulative to any and all other laws or parts of laws relating to taxation in St. Clair County, except those in direct conflict herewith are specifically repealed.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-59-72
What does Code of Alabama § 45-59-72 cover?
Section 45-59-72 ("Authorization to Levy and Collect Additional Taxes; Dis-Position of Funds.") 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 § 45-59-72?
A common citation format is "Code of Alabama § 45-59-72" (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 § 45-59-72 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.