HB351INTRODUCED
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HB351
JPPUIFF-1
By Representative Easterbrook (N & P)
RFD: Local Legislation
First Read: 27-Feb-25
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5 JPPUIFF-1 02/27/2025 ZAK (L)ZAK 2025-142
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First Read: 27-Feb-25
A BILL
TO BE ENTITLED
AN ACT
Relating to Choctaw County; to authorize the Choctaw
County Commission, pursuant to Section 217 of the Constitution
of Alabama of 2022, to increase the rate of the ad valorem tax
levied and collected on taxable property in the county which
is authorized pursuant to the Constitution of Alabama of 2022,
for five-year periods by an additional five mills on each
dollar of assessed value to be used exclusively for county
public roads and bridges in the county; to provide for the
approval of the levy of the additional ad valorem tax to fund
specific road and bridge projects in the county subject to a
referendum; and to authorize the county to issue warrants to
finance the projects.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) This act shall apply to Choctaw County.
(b) This act may be known as the "Choctaw County
Pay-As-You-Go Road Funding Program."
Section 2. For the purposes of this act, the following
words have the following meanings:
(1) COUNTY. Choctaw County.
(2) COUNTY AD VALOREM TAX FOR COUNTY ROADS AND BRIDGES.
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(2) COUNTY AD VALOREM TAX FOR COUNTY ROADS AND BRIDGES.
The tax authorized pursuant to the applicable provisions of
the general laws of this state and the Constitution of Alabama
of 2022, to be levied by the county for county roads and
bridges.
(3) SECTION 217. Section 217 of the Constitution of
Alabama of 2022.
Section 3. Choctaw County presently levies and collects
county ad valorem taxes for county roads and bridges. Pursuant
to a resolution adopted by the Choctaw County Commission after
a public hearing in accordance with Section 217, Choctaw
County proposes to authorize the increase of the rate at which
the county may levy and collect county ad valorem taxes for
county roads and bridges by an additional five mills of
assessed value for county road and bridge improvements.
Section 4. Pursuant to subsection (f) of Section 217
and a resolution adopted by the Choctaw County Commission
after a public hearing, the county subject to this act may
increase the rate at which the county levies and collects the
county ad valorem for county roads and bridges by a maximum
rate increase for any tax year equal to five mills on each
dollar of assessed value, to be used and expended exclusively
for county road and bridge improvement.
Section 5. The increase in the rate at which the county
ad valorem tax for county roads and bridges may be levied and
collected pursuant to this act is subject to approval by a
majority of the qualified electors residing in the county who
vote on the proposed increase at a special election called and
held for that purpose pursuant to subsection (f) of Section
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held for that purpose pursuant to subsection (f) of Section
217. The implementation and levy of the additional tax and the
specific improvement or construction projects proposed to be
funded by the proceeds of the tax shall be further subject to
a referendum on the proposal as provided for in Section 6.
Section 6. (a) The amount of any levy and the date of
the commencement of the levy of the additional tax shall be
proposed by the Choctaw County Commission and limited to five
tax years. Any proposal of the county commission shall be
adopted after a public meeting. Any proposal adopted shall set
forth the specific road and bridge projects proposed to be
funded, the estimated costs of each project, and the projected
completion date of each project. The proposal shall be made
public and thereafter be subject to a referendum election of
the qualified electors in the county on the proposal.
(b) The first referendum election on a proposal may be
held in conjunction with the election for the approval of the
authority for the Choctaw County Commission to levy an
additional ad valorem tax pursuant to Section 217 at a regular
countywide election or at a special election. In that case,
the question on the ballot may be combined into one "Yes" or
"No" vote on the authority of the county commission to levy an
additional ad valorem tax pursuant to Section 217, and the
authority of the county commission to levy the additional ad
valorem tax to fund the proposal of the county commission.
(c) Thereafter, the Choctaw County Commission may
submit additional proposals to continue the additional five
mill ad valorem tax for additional five-year periods with the
proceeds pledged to fund additional specific road and bridge
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proceeds pledged to fund additional specific road and bridge
projects subject to a countywide referendum in the same manner
as provided in this section.
Section 7. Choctaw County may become indebted and may
issue warrants to finance the construction and improvement of
specific county road and bridge projects payable from the
proceeds of any additional ad valorem tax for county roads and
bridges authorized and levied pursuant to this act, provided
the proposal for the levy of the ad valorem tax shall be
limited to a five-year period and the projects to be funded
shall have been approved by a referendum as required in this
act.
Section 8. This act shall become effective on October
1, 2025.
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