HB670

ENROLLED, An Act,

Relating to Barbour County; authorizing the county commission to levy an additional ad valorem tax and providing for a referendum.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. Pursuant to subsection (f) of Amendment No. 373 to the Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, the Barbour County Commission may levy, in addition to any other tax, an ad valorem tax at the rate of twenty cents ($0.20) on each one hundred dollars ($100) of assessed value of taxable property in the county. The revenue from the additional tax shall be paid to the county general fund to be distributed as follows:

(1) Fifty percent to the Barbour County Sheriff's Office for purchase, repair, maintenance, and all other expenses associated with of motor vehicles for the sheriff's office and jail and for compensation increases for employees of the sheriff's office and jail.

(2) Fifty percent to be used for increases in the compensation for the employees of Barbour County.

Section 2. The increase in the rate of the tax as provided by this act is subject to the approval of a majority of the qualified electors of the county who vote on the proposed increase at the next general, primary, constitutional, or special election held for that purpose.

Section 3. This act shall become effective immediately following its passage and approval by the Governor, or its otherwise becoming law.

Barbour County

Counties

Taxation

Ad Valorem Tax

Property, Real and Personal

Sheriffs

County Commissions