§ 45-57-241

(a) The County Commission of Russell County is authorizedby applicable provisions of the Constitution of Alabama of 1901 to levy andcollect an ad valorem tax for public buildings, bridges, or roads (hereincalled the special tax) at a rate of forty cents($0.40) on each one hundreddollars ($100) (4 millson each dollar) of assessed value. Pursuantto a resolution adopted by the county commission in accordance with Amendment373 to the Constitution of Alabama of 1901, the county commission is authorizedto increase the rate at which the special tax is levied by an amount whichshall not exceed, for any tax year of the county, sixty-five cents ($0.65) oneach one hundred dollars ($100) (6 1⁄2 mills on each dollar) of assessed value. (b) Pursuant to subsection (f) of Amendment 373 to theConstitution of Alabama of 1901, and a resolution heretofore adopted by thecounty commission after a public hearing, the county commission may increasethe rate at which the special tax is levied and collected by an amount whichshall not exceed, for any tax year, sixty-five cents ($.65) on each one hundreddollars ($100) (6 1⁄2 mills

sion may increasethe rate at which the special tax is levied and collected by an amount whichshall not exceed, for any tax year, sixty-five cents ($.65) on each one hundreddollars ($100) (6 1⁄2 mills oneach dollar) of assessed value.(c) The limitation on the maximum rate of the special taxcontained in subsection (b) shall not be construed to prohibit a subsequentincrease in the rate at whichthe special tax may be levied pursuantto subsection (f) of Amendment 373to the Constitution of Alabama of 1901, or any subsequent amendment to theconstitution authorizing an increase in the rate at which the specialtax or ad valorem taxes in generalare authorized to be levied.(d) The increase in the rate at which the special tax may be levied andcollected pursuant to this sectionis subject to the approvalof a majority of the qualified electors residing within thecounty who vote on the proposed increase at an election called and held forsuch purpose pursuant to subsection (f) of Amendment 373 to the Constitutionof Alabama of 1901. (e) This act shall be inoperative and void unless it shall have been approvedby amajority of the qualified electorsof Russell County who vote thereon at areferendum

he Constitutionof Alabama of 1901. (e) This act shall be inoperative and void unless it shall have been approvedby amajority of the qualified electorsof Russell County who vote thereon at areferendum election held for such purpose. Theelection shall be held and conducted as nearly as may be in the same way as elections on amendments to the Constitution, and shall be held on the same day as the next election in thecounty next following final passage of this act. On the ballots to be used at the election, the proposition to bevoted on shall be stated substantially as follows: ‘‘Do you favor the local law authorizing the county commission toincrease ad valorem taxes for public buildings, roads, and bridges? Yes ( ) No ( ).’’ (f) If a majority of the votes cast at the election are affirmative votes,this act shallbe in full force and effect immediately thereafter. If a majority of the votes cast are in thenegative, the act shall have no further effect. The judge of probate of Russell County shall certify the resultsof the election to the Secretary of State immediately after the returns havebeen certified. (Act 88–744, 1st Sp. Sess., p. 149, §§ 1–5.)