2021 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 8 - Rate of Taxation.
Section 40-8-3 - Rate of Taxation - Allocation.
Section 40-8-3
Rate of taxation - Allocation.
There is hereby levied for the purpose and upon the property hereinafter named and not specifically exempted from taxation annual taxes, as follows:
(1) For the maintenance of the public schools of this state, $.30 on each $100 of the assessed value of taxable property.
(2) For the relief of needy Confederate soldiers and sailors, resident citizens of Alabama and their widows, $.10 on each $100 of the assessed value of taxable property of which one percent of the gross amount collected will be expended by the Alabama Historical Commission to provide for capital improvements and maintenance at the Confederate Memorial Park at Mountain Creek, Chilton County, Alabama.
(3) For the use of the state and to raise revenue therefor, $.25 on each $100 of the assessed value of taxable property.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §19; Acts 1975, No. 1187, p. 2319, §1.)
