SB383 Alabama 2019 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Andrew JonesSenator
Republican
Session: Regular Session 2019
Title: Etowah Co., co. commission, add'l powers to levy local taxes and abate nuisances, referendums authorized
Summary: SB 383 would grant Etowah County a limited home-rule authority to levy new taxes, address nuisances, and impose a county ad valorem late fee, with revenue directed to roads, major infrastructure, and economic development including the Little Canoe Creek Megasite, plus optional referendums on these powers.
What This Bill Does
It would authorize the Etowah County Commission to levy and collect additional taxes, including privilege licenses, excise taxes, alcoholic beverage taxes, and sales/use taxes, with funds deposited into specific county accounts. If a gasoline and motor fuel excise tax is levied, one-third would go to the Road and Bridge Fund for roads and bridges, and two-thirds would go to the Major Infrastructure Projects Fund for ALDOT projects (such as the eastern connector, a Coosa River bridge, and US-411 widening), with fund releases requiring approval by Alabama lawmakers representing Etowah. For other taxes, half of net proceeds would stay in the General Fund for county use and half would go to the Etowah County Economic Alliance for Megasite development; after 12 years or Megasite-related state project activity ends, those funds may be redirected to other economic development projects. The county could abate nuisances outside municipalities (with liens to recover costs) and impose a $2 per day delinquent penalty on the county portion of ad valorem taxes, with the proceeds split between the General Fund, the Economic Alliance, and the Revenue Commissioner's Special Fund, all aimed at supporting county operations and Megasite development. Referendums may be held to approve these powers, and the act can become law with or without a referendum; it becomes effective immediately upon governor’s approval.

Who It Affects
Etowah County residents and property owners, who could pay new taxes and a daily penalty on the county portion of ad valorem taxes, and may be affected by nuisance abatement and liens on property (with agricultural properties exempt).
Etowah County Government (County Commission) and the Etowah County Economic Alliance, which would collect, allocate, and manage the new tax revenues for roads, major infrastructure projects, and Megasite development.

Key Provisions
Section 3 authorizes Etowah County to levy and collect additional taxes (privilege licenses, excise taxes, alcoholic beverage taxes, and sales/use taxes) and specifies how the proceeds are deposited and used.
Gasoline/motor fuel excise tax revenues: one-third to the Etowah County Road and Bridge Fund for roads/bridges; two-thirds to the Etowah County Major Infrastructure Projects Fund for ALDOT projects (eastern connector, northbound Coosa River bridge on State Highway 77, and US-411 widening); approval for fund releases requires a majority vote by Alabama lawmakers representing Etowah.
Other taxes: half of net proceeds to the Etowah County General Fund for county purposes; half to the Etowah County Economic Alliance for the Little Canoe Creek Megasite development, with potential reallocation after 12 years or Megasite sale/lease under state project.
Section 4 allows the county to enact nuisance abatement ordinances outside municipalities, with liens to recover abatement costs; agricultural properties are exempt.
Section 5 authorizes a delinquent payment penalty of $2 per day on the county portion of ad valorem taxes, with proceeds distributed 43.75% to the General Fund, 43.75% to the Economic Alliance, and 12.5% to the Revenue Commissioner's Special Fund; Alliance funds support Megasite development, with possible reallocation after 12 years.
Section 6 states powers may become law with or without a referendum; if a referendum is held, it occurs 30 to 90 days after the county commission adopts a levy resolution.
Section 8 provides that the act becomes effective immediately after governor’s signature.

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