(a) The following words and phrases shall have the following meanings:
- (1) AMENDMENT NO. 373. That amendment to the constitution that was proposed by Act No. 6, H. 170, 1978 Second Special Session.
- (2) COMMISSION. Bibb County Commission.
- (3) CONSTITUTION. The Constitution of Alabama of 1901.
- (4) COUNTY. Bibb County, Alabama.
- (5) SECTION 215. Section 215 of the constitution.
- (6) SPECIAL TAX. The special ad valorem tax for necessary public buildings, bridges, and roads authorized in Section 215 and levied and collected on taxable property in the county.
- (b) The county presently levies and collects the special tax at a rate of twenty-five cents ($.25) on each one hundred dollars ($100) (2.5 mills on each dollar) of assessed value pursuant to Section 215. Pursuant to a resolution adopted by the county commission in accordance with Amendment No. 373, the county proposes to increase the rate at which it may levy and collect the special tax to a maximum rate, for any tax year, which is equal to seventy-five cents ($.75) on each one hundred dollars ($100) (7.5 mills on each dollar) of assessed value.
- (c) Pursuant to subsection (f) of Amendment No. 373 and a resolution adopted by the county commission after a public hearing, the county commission may increase the rate at which the county levies and collects the special tax to a maximum rate, for any tax year, which is equal to seventy-five cents ($.75) on each one hundred dollars ($100) (7.5 mills on each dollar) of assessed value; provided that the proceeds attributable to the increase in the rate of levy may be used only for the acquisition, construction, maintenance, and operation of a jail in the county and for the payment of debt service on any obligations incurred for such purpose.
(Act 93-497, p. 836, §§1-3.)