SB262 Alabama 2013 Session

Summary

Primary Sponsor

Vivian Davis FiguresSenator

Democrat

Session

Regular Session 2013

Title

Mobile Co., ad valorem tax, add tax in unincorporated areas of co. for volunteer fire departments, const. amend.

Summary

This bill would let Mobile County authorize a new up to one-mill property tax in the unincorporated part of district 1 to fund qualified volunteer fire departments, subject to voter approval.

What This Bill Does

It would amend the Alabama Constitution to allow the Legislature, by local law, to levy an additional ad valorem tax of up to one mill on real property in the unincorporated area of Mobile County district 1 as of ratification. The collected money would be distributed to qualified volunteer fire departments under the local law. An election would be held to approve the amendment, and the ballot would describe the measure. The tax would apply only to the unincorporated area of district 1, not to incorporated parts of the county.

Who It Affects

• Property owners in the unincorporated area of Mobile County’s district 1 would potentially pay the new tax if the amendment is approved.
• Qualified volunteer fire departments in Mobile County district 1 would receive funding from the new tax, as defined by the local law.

Key Provisions

• Authorizes the Legislature, by local law, to levy up to one mill of additional ad valorem tax on real property in the unincorporated area of Mobile County district 1 on the date of ratification.
• Revenue from the tax would be distributed to qualified volunteer fire departments as provided in the local law.
• An election must be held to ratify the constitutional amendment, with ballot language describing the measure.
• The tax would apply only to the unincorporated area of district 1 and not to the county’s incorporated areas.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Mobile County