SB191 Alabama 2023 Session

Summary

Primary Sponsor

Tim MelsonSenator

Republican

Session

Regular Session 2023

Title

Relating to Lauderdale County; to amend Section 45-39-246, providing for the distribution of Tennessee Valley Authority in lieu-of-taxes payments, to reallocate payments from the county and municipalities to the Agriculture Center Authority.

Summary

SB191 would redirect Lauderdale County TVA in-lieu-of-taxes payments to fund an Agriculture Center Authority while preserving existing shares for roads, schools, and other local governments.

What This Bill Does

It changes how TVA in-lieu-of-taxes payments in Lauderdale County are distributed: 10% goes to the county road and bridge fund; 30% goes to the two local school systems using the same DOE expense-ratio formula as today; 60% goes to the county general fund and the general funds of several cities, with the county sharing that 60% with the cities in proportion to each city's population. Once an Agriculture Center Authority is created, the county must annually distribute $1,200,000 to that Authority, and the remaining balance continues to follow the same percentage rules for the other entities. The law would take effect the first day of the third month after passage.

Who It Affects

• Group 1: Lauderdale County and the named cities (Florence, Rogersville, Lexington, Killen, Anderson, St. Florian, Waterloo) — their share of TVA in-lieu-of-taxes payments would be distributed as outlined above, with a population-based sharing arrangement for the 60% portion.
• Group 2: Lauderdale County Agriculture Center Authority and the two local school systems (Lauderdale County Board of Education and Florence Board of Education) — the Authority would receive $1,200,000 annually from the county after the Authority is established; the two school systems would continue to receive 30% of payments under the DOE formula.

Key Provisions

• Amends Section 45-39-246 to reallocate TVA in-lieu-of-taxes payments from the county and municipalities to the Lauderdale County Agriculture Center Authority.
• Specific allocations: 10% to county road and bridge fund; 30% to the two local school systems using the DOE expense-ratio formula; and 60% to the county general fund and the general funds of the named cities, with the county sharing that 60% with the cities in proportion to each city's population relative to Lauderdale County.
• After an Agriculture Center Authority is established, the county must annually distribute $1,200,000 to the Authority, while the distribution percentages for the balance among the entities in (a) stay the same.
• Effective date: the act becomes effective on the first day of the third month after it passes and is approved.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Lauderdale County, TVA in lieu of taxes payments, substituting agriculture center authority for county and municipalities