SB381 Alabama 2019 Session

Summary

Primary Sponsor

Tom ButlerSenator

Republican

Session

Regular Session 2019

Title

Limestone Co., TVA in-lieu-of-taxes payments, distrib. to volunteer fire depts, further provided for when volunteer fire dept is decertified, Sec. 45-42-163 am'd.

Summary

SB 381 changes how Limestone County receives and distributes TVA in-lieu-of-taxes payments, adding rules for funding volunteer fire departments (including decertified ones) and directing funds to libraries, schools, economic development, and a new Limestone County Legislative Office.

What This Bill Does

It amends Section 45-42-163 to establish a $293,000 pre-allocation and $12,000 per volunteer fire department (as of Jan 1, 2006) with any decertified department’s share redistributed to the remaining departments; this decertification provision is retroactively effective to Jan 1, 2018. After these allocations, the remaining funds are distributed to various county funds, schools, and city entities according to specified percentages, with certain adjustments for fiscal years 2013 and 2014-2015 for school districts. It also sets aside a portion of the TVA 3% increase (from Act 2006-655) to fund a list of Limestone County organizations and creates a dedicated fund to establish a Limestone County Legislative Office, governed by the county legislative delegation and audited annually, with funds carried forward if not spent. The act becomes effective immediately upon passage and approval.

Who It Affects

• Volunteer fire departments in Limestone County – each department that existed on January 1, 2006 would receive $12,000 from the initial allocations; if one is decertified, its funds are shared equally among the remaining departments.
• Other local recipients of TVA in-lieu-of-taxes payments in Limestone County – including Auburn University Limestone County Cooperative Extension Service, Limestone County Soil and Water Conservation District, Limestone County Economic Development Association, Athens–Limestone Public Library, Houston Memorial Library, Veterans Museum and Archives, and the 13 volunteer fire departments (for the decertification provision); and local governments and school districts receiving the recurring distributions outlined in the amended schedule.

Key Provisions

• Amendment to §45-42-163 establishes a $293,000 initial distribution and specific line items (e.g., $40,000 to Auburn University for Extension Service, $7,500 to Soil and Water Conservation District, $37,500 to Economic Development Association, etc.) plus $12,000 to each volunteer fire department existing as of Jan 1, 2006; decertified departments’ $12,000 shares are redistributed to remaining departments.
• If a volunteer fire department is decertified, its allocated proceeds under the decertified provision are distributed equally to the remaining volunteer fire departments in Limestone County.
• Retroactive language states the amending provisions are retroactive to January 1, 2018.
• After initial allocations, the remainder is distributed to county funds and school districts with specified percentages (General Fund 25%, Public Building Fund 10%, Special Hospital Tax Fund 5%, Countywide School Fund 23.5%, Limestone County Board of Education 9%, Athens City Board of Education 6%, City of Athens 20%, City of Ardmore 1%, City of Elkmont 0.38%, City of Mooresville 0.06%, City of Lester 0.06%; with 2013-2015 adjustments to school district allocations).
• A separate 3% increase in TVA payments is set aside to fund various Limestone County entities (e.g., Economic Development Association, Athens–Limestone Public Library, Calhoun Community College Limestone campus, Spirit of Athens, Greater Athens Chamber of Commerce, Athens–Limestone Rescue Squad, Athens State University Limestone campus, Limestone County Family Resource Center, Limestone Recycling Center, Limestone County Economic Development Partners, Inc.). Any remaining funds for Elm Industrial Park debts/expenses are distributed to the City of Athens and Limestone County Commission, with remaining funds later used for economic development.
• A dedicated fund is created for a Limestone County Legislative Office funded by the 3% increase distributions; governance, spending decisions, and annual audits are handled by the Limestone County legislative delegation.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Limestone County