SB336 Alabama 2021 Session

Summary

Primary Sponsor

Gerald H. AllenSenator

Republican

Co-Sponsors

Greg J. ReedBobby D. Singleton

Session

Regular Session 2021

Title

Tuscaloosa Co., duties and operation of Tuscaloosa Co. Road Improvement Commission, further provided for, Act No. 56, 1953 Reg. Sess., am'd.

Summary

This bill rewrites how Tuscaloosa County uses sales and use tax proceeds for road projects by creating a Road Improvement Commission with detailed funding priorities and authority to finance and manage the money.

What This Bill Does

It updates how tax proceeds are collected and distributed, requiring expenses to be paid from the proceeds before distribution and keeping certain funds separately accounted. It creates the Tuscaloosa County Road Improvement Commission as a government body with specified members and powers to oversee and allocate tax funds. It sets a priority list of road and bridge projects to be funded, and after those are addressed, directs 75% of remaining funds to major road projects and 25% to county and municipalities for local roads, with a $25,000 annual disbursement to several municipalities. It authorizes long-term funding tools like bonds and pledges, allows future-year appropriations, and provides protections and accounting rules for how the funds are used.

Who It Affects

• County residents and local governments (the City of Tuscaloosa, City of Northport, Lakeview, Brookwood, Vance, Coaling, Coker, the county, the hospital authority, and the county and city school systems) because they receive or fund road projects and services supported by the tax proceeds.
• The Tuscaloosa County Road Improvement Commission and related agencies (city and county officials, the Chamber, the Industrial Development Authority, and the Department of Transportation) as they oversee, manage, pledge, or issue debt and allocate funds for approved road projects.

Key Provisions

• Reforms how tax proceeds are collected and distributed, including deducting expenses before distributions and keeping certain funds separately accounted for (not commingled) unless otherwise stated, with method to reimburse expenditures from remaining proceeds.
• Creates and defines the Tuscaloosa County Road Improvement Commission as a governmental body with specified membership (mayors of Tuscaloosa and Northport, county chair, West Alabama Chamber of Commerce representative, TCD Authority Executive Director, two delegation members, and an ex officio DOT director) and related authority to receive, allocate, and manage tax proceeds for road projects.
• Establishes a funding priority for initial projects (Mitt Lary Road debt defeasance, SR69 South, SR69 North, MLK Boulevard/Jack Warner Parkway, McFarland Boulevard/U.S. 82, McWright's Ferry Road, Bear Creek Cutoff Road) and directs how funds are allocated to these projects.
• After completing the listed projects, remaining tax proceeds are split: 75% to the commission for significant roadway infrastructure projects and 25% to the county and municipalities for local roadway projects, allocated by population; includes a specific $25,000 disbursement to certain municipalities and conditions on timing.
• Allows the commission to execute long-term agreements, issue bonds, pledge tax proceeds, and bind future appropriations, with proceeds potentially used by the state, local governments, or public corporations for road purposes and with trust-like protections for pledgees.
• Provides that the commission and funded properties are exempt from state taxation, and that ownership of financed property passes to the appropriate governmental authority; includes provisions to ratify existing commitments and to maintain the act’s validity if parts are challenged.
• Allows for revolving or contingent funds for the commission’s expenses (up to 10% of monthly collections), which can be replenished as disbursements are made.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Tuscaloosa County