(a) In addition to all other fees and costs provided by law, a special transaction fee of three dollars ($3) shall be paid to the Bibb County Tax Collector when a parcel of property is assessed for ad valorem taxes and ad valorem taxes are collected. The special additional transaction fees shall be collected by the tax collector and deposited in the county general fund for appropriation for law enforcement purposes.(b) Those persons exempted from paying ad valorem taxes are also exempted from the special transaction fee levied pursuant to this section.(Act 93-520, p. 853, §§1, 2.)
Alabama Legal Code