Ala. Code § 45-42A-25 (2026)
(a) The following words and phrases shall have the following meanings:
(b) The city presently levies and collects the property tax at a rate of fifty cents ($.50) on each one hundred dollars (5 mills on each dollar) of assessed value pursuant to Amendment 8. Pursuant to a resolution adopted by the council in accordance with Amendment 373, the city proposes to increase (by 12 mills) the rate at which it may levy and collect the property tax to a maximum rate, for any tax year, which is equal to one dollar seventy cents ($1.70) on each one hundred dollars (17 mills on each dollar) of assessed value. Pursuant to subsection (1) of Amendment 373 and a resolution adopted by the council after a public hearing, the council may increase the rate at which the city levies and collects the property tax to a maximum rate, for any tax year, which is equal to one dollar seventy cents ($1.70) on each one hundred dollars (17 mills on each dollar) of assessed value, the increase of 12 mills on each dollar of assessed value to be paid over to the Athens City Board of Education and used for public school purposes.
The increase in the rate at which the property tax may be levied and collected pursuant to this section is subject to the approval of a majority of the qualified electors residing in the city who vote on the proposed increase at a special election called and held for that purpose pursuant to subsection (f) of Amendment 373.
(Act 200286, p. 264, §§ 14.)