AL · constitutions
Ala. Const. § 49-10.42 (Mobile County)
Change in Purposes of Levy and Distribution of Special Tax Authorized by Sections 49–3.00, 49–3.03 to 49–3.06, Inclusive, and 49–11.20
A. As used in this amendment the following terms shall be given the following respective meanings:
“COUNTY” means Mobile county.
“SPECIAL TAX” means the annual ad valorem tax at the rate of 1/2 of 1 per centum (equivalent to 5 mills on each dollar) of the assessed valuation of the taxable property in the county authorized to be levied by the county by the amendment known as Section 49–3.00, as amended, and also provided for in the amendments to the Constitution known as Sections 49–3.03, 49–3.04, 49–3.05, 49–3.06, and 49–3.40.
B. Commencing with the levy for the tax year beginning October 1, 1969 (for which tax year the special tax will become payable on October 1, 1970) the special tax shall be levied annually by the governing body of the county on the assessed valuation of all property subject to taxation by the county, as assessed for state taxation for the next preceding year, at the following rates for the following respective purposes:
(a) 1/2 mill on each dollar (equivalent to 1/20 of 1%) of the said assessed valuation shall be levied for the general purposes of the county to be paid into and disbursed by the governing body of the county out of the general fund of the county; and
(b) 4 1/2 mills on each dollar (equivalent to 9/20 of 1%) of the said assessed valuation shall be levied for payment of the principal of and interest on all bonds of the county heretofore and hereafter issued that are payable out of or secured by a pledge of the special tax; provided, that the said rate of 4 1/2 mills on each $1.00 of the said assessed valuation shall be reduced for each tax year for which the special hospital tax authorized in paragraph G of the amendment to the Constitution known as Section 49–10.40 shall have been levied at a rate exceeding 1 mill on each dollar of the taxable property in the county, any such reduction to be by 1/2 mill on each dollar of the assessed valuation of the taxable property in the county or by rate of millage equal to the rate by which the said special hospital tax levied for that tax year exceeds one mill on each dollar of the assessed valuation of such taxable property, whichever shall be the lesser reduction.
Provenance
- Source
- alison.legislature.state.al.us
- Retrieved
- 2026-09-24
- Edition
- 2026-09-24
- Content hash
8f8cb86f14494f0948f1a875a0d8f258d51ec597d8f10b0ea3b35fbaa7a96e42
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.