Section 45-50-243
Ad valorem tax authorized.
(a) The following words and phrases shall have the following meanings:
(1) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, 1978 Second Special Session.
(2) COMMISSION. Monroe County Commission.
(3) CONSTITUTION. The Constitution of Alabama of 1901.
(4) COUNTY. Monroe County, Alabama.
(5) PUBLIC CORPORATION. Any public corporation the directors or members of which are appointed by the commission and which issues obligations to provide funds to construct a jail for lease to the county.
(6) SECTION 215. Section 215 of the Constitution.
(7) SPECIAL TAX. The special ad valorem tax for necessary public buildings, bridges, and roads authorized in Section 215 and levied and collected on taxable property in the county.
(b) The county presently levies and collects the special tax at a rate of twenty-five cents ($.25) on each one hundred dollars ($100) (2.5 mills on each dollar) of assessed value pursuant to Section 215. Pursuant to a resolution adopted by the county commission in accordance with Amendment 373, the county proposes to increase the rate at which it may levy and collect the special tax to a maximum rate, for any tax year, which is equal to sixty-five cents ($.65) on each one hundred dollars ($100) (6.5 mills on each dollar) of assessed value.
(c) Pursuant to subsection (f) of Amendment 373 and a resolution adopted by the county commission after a public hearing, the county commission may increase the rate at which the county levies and collects the special tax to a maximum rate, for any tax year, which is equal to sixty-five cents ($.65) on each one hundred dollars ($100) (6.5 mills on each dollar) of assessed value; provided that the proceeds attributable to the increase in the rate of levy may be used only for the acquisition, construction, maintenance, and operation of a jail in the county and for the payment of debt service on any obligations incurred by the county or a public corporation for such purpose. The county shall discontinue the levy of three of the additional mills upon the earlier of (1) the September 30 of the year in which all such obligations incurred by the county or by a public corporation have been paid, or (2) the tax year for which the special tax becomes due and payable on October 1, 2023. The remaining one of the additional mills shall thereafter be used solely for the purpose of operating and maintaining the jail.
(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 in the county who vote on the proposed increase at a special election called and held for such purpose pursuant to subsection (f) of Amendment 373.
(Act 96-625, p. 995, §§ 1-4.)