Alabama § 45-8A-115 - Additional Ad Valorem Taxes; Special Election Approval; Use of Proceeds.
Full text of Alabama Code of Alabama § 45-8A-115 — Additional Ad Valorem Taxes; Special Election Approval; Use of Proceeds., with citation guidance and answers to common questions.
§ 45-8A-115. Additional Ad Valorem Taxes; Special Election Approval; Use of Proceeds.
(a) In accordance with the pertinent provisions of Amendment 373 of the Constitution of Alabama of 1901, the governing body of the City of Oxford, Alabama, in Calhoun County and Talladega County may levy and provide for the collection of an additional 15 mills ad valorem taxes on taxable property situated within the city.
(b) The additional ad valorem taxes levied and collected pursuant to this section are subject to the approval of a majority of the qualified electors residing in the City of Oxford who vote on the proposed additional ad valorem taxes at a special election called and held for such purpose as provided for in Amendment 373 of the Constitution of Alabama of 1901.
(c) The net proceeds from any additional revenue accruing to the city from the additional tax revenue resulting from this section shall be paid to the municipal general fund and shall be allocated and expended solely for public school purposes within the city.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-8A-115
What does Code of Alabama § 45-8A-115 cover?
Section 45-8A-115 ("Additional Ad Valorem Taxes; Special Election Approval; Use of Proceeds.") 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 § 45-8A-115?
A common citation format is "Code of Alabama § 45-8A-115" (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 § 45-8A-115 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.