Alabama 2025 Regular Session

Alabama House Bill HB351 Compare Versions

Only one version of the bill is available at this time.

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1	1	HB351INTRODUCED
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3	3	HB351
4	4	JPPUIFF-1
5	5	By Representative Easterbrook (N & P)
6	6	RFD: Local Legislation
7	7	First Read: 27-Feb-25
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12	12	5 JPPUIFF-1 02/27/2025 ZAK (L)ZAK 2025-142
13	13	Page 1
14	14	First Read: 27-Feb-25
15	15	A BILL
16	16	TO BE ENTITLED
17	17	AN ACT
18	18	Relating to Choctaw County; to authorize the Choctaw
19	19	County Commission, pursuant to Section 217 of the Constitution
20	20	of Alabama of 2022, to increase the rate of the ad valorem tax
21	21	levied and collected on taxable property in the county which
22	22	is authorized pursuant to the Constitution of Alabama of 2022,
23	23	for five-year periods by an additional five mills on each
24	24	dollar of assessed value to be used exclusively for county
25	25	public roads and bridges in the county; to provide for the
26	26	approval of the levy of the additional ad valorem tax to fund
27	27	specific road and bridge projects in the county subject to a
28	28	referendum; and to authorize the county to issue warrants to
29	29	finance the projects.
30	30	BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
31	31	Section 1. (a) This act shall apply to Choctaw County.
32	32	(b) This act may be known as the "Choctaw County
33	33	Pay-As-You-Go Road Funding Program."
34	34	Section 2. For the purposes of this act, the following
35	35	words have the following meanings:
36	36	(1) COUNTY. Choctaw County.
37	37	(2) COUNTY AD VALOREM TAX FOR COUNTY ROADS AND BRIDGES.
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65	65	28 HB351 INTRODUCED
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67	67	(2) COUNTY AD VALOREM TAX FOR COUNTY ROADS AND BRIDGES.
68	68	The tax authorized pursuant to the applicable provisions of
69	69	the general laws of this state and the Constitution of Alabama
70	70	of 2022, to be levied by the county for county roads and
71	71	bridges.
72	72	(3) SECTION 217. Section 217 of the Constitution of
73	73	Alabama of 2022.
74	74	Section 3. Choctaw County presently levies and collects
75	75	county ad valorem taxes for county roads and bridges. Pursuant
76	76	to a resolution adopted by the Choctaw County Commission after
77	77	a public hearing in accordance with Section 217, Choctaw
78	78	County proposes to authorize the increase of the rate at which
79	79	the county may levy and collect county ad valorem taxes for
80	80	county roads and bridges by an additional five mills of
81	81	assessed value for county road and bridge improvements.
82	82	Section 4. Pursuant to subsection (f) of Section 217
83	83	and a resolution adopted by the Choctaw County Commission
84	84	after a public hearing, the county subject to this act may
85	85	increase the rate at which the county levies and collects the
86	86	county ad valorem for county roads and bridges by a maximum
87	87	rate increase for any tax year equal to five mills on each
88	88	dollar of assessed value, to be used and expended exclusively
89	89	for county road and bridge improvement.
90	90	Section 5. The increase in the rate at which the county
91	91	ad valorem tax for county roads and bridges may be levied and
92	92	collected pursuant to this act is subject to approval by a
93	93	majority of the qualified electors residing in the county who
94	94	vote on the proposed increase at a special election called and
95	95	held for that purpose pursuant to subsection (f) of Section
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125	125	held for that purpose pursuant to subsection (f) of Section
126	126	217. The implementation and levy of the additional tax and the
127	127	specific improvement or construction projects proposed to be
128	128	funded by the proceeds of the tax shall be further subject to
129	129	a referendum on the proposal as provided for in Section 6.
130	130	Section 6. (a) The amount of any levy and the date of
131	131	the commencement of the levy of the additional tax shall be
132	132	proposed by the Choctaw County Commission and limited to five
133	133	tax years. Any proposal of the county commission shall be
134	134	adopted after a public meeting. Any proposal adopted shall set
135	135	forth the specific road and bridge projects proposed to be
136	136	funded, the estimated costs of each project, and the projected
137	137	completion date of each project. The proposal shall be made
138	138	public and thereafter be subject to a referendum election of
139	139	the qualified electors in the county on the proposal.
140	140	(b) The first referendum election on a proposal may be
141	141	held in conjunction with the election for the approval of the
142	142	authority for the Choctaw County Commission to levy an
143	143	additional ad valorem tax pursuant to Section 217 at a regular
144	144	countywide election or at a special election. In that case,
145	145	the question on the ballot may be combined into one "Yes" or
146	146	"No" vote on the authority of the county commission to levy an
147	147	additional ad valorem tax pursuant to Section 217, and the
148	148	authority of the county commission to levy the additional ad
149	149	valorem tax to fund the proposal of the county commission.
150	150	(c) Thereafter, the Choctaw County Commission may
151	151	submit additional proposals to continue the additional five
152	152	mill ad valorem tax for additional five-year periods with the
153	153	proceeds pledged to fund additional specific road and bridge
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181	181	84 HB351 INTRODUCED
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183	183	proceeds pledged to fund additional specific road and bridge
184	184	projects subject to a countywide referendum in the same manner
185	185	as provided in this section.
186	186	Section 7. Choctaw County may become indebted and may
187	187	issue warrants to finance the construction and improvement of
188	188	specific county road and bridge projects payable from the
189	189	proceeds of any additional ad valorem tax for county roads and
190	190	bridges authorized and levied pursuant to this act, provided
191	191	the proposal for the levy of the ad valorem tax shall be
192	192	limited to a five-year period and the projects to be funded
193	193	shall have been approved by a referendum as required in this
194	194	act.
195	195	Section 8. This act shall become effective on October
196	196	1, 2025.
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