SB341 Alabama 2024 Session

Updated Feb 23, 2026

Notable

Summary

Primary Sponsor: Wes KitchensSenator
Republican
Session: Regular Session 2024
Title: Marshall County, taxes in-lieu-of-tax payments distribution
Summary: This bill changes how Marshall County's TVA in-lieu-of-taxes payments are distributed, directing a portion to schools and many local programs with the rest going to county and municipal governance.
What This Bill Does
It amends 45-48-161 to allocate 25% of Marshall County's TVA in-lieu-of-taxes payments to local school boards on a per-pupil basis using enrollment data from the last day of the first monthly attendance report. The remaining funds are carved up for specific programs: 4% (of the remaining 75% or $200,000, whichever is greater) goes to the Marshall County Legislative Delegation Office; 6% of the remaining funds (or $232,000, whichever is greater) goes to the Marshall County Economic Development Office to hire a director and staff and support recruitment efforts; and several other fixed annual allocations to local groups (for example, school resource officers, arts, ambulance services, mental health services, tourism, domestic violence services, aging/homebound services, and RSVP). Any funds not allocated after these provisions go to the county governing body for distribution as allowed by law. The act takes effect June 1, 2024.

Who It Affects
Students and public school systems in Marshall County (Marshall County, Arab City, Guntersville City, Albertville City, Boaz) because they receive funding on a per-pupil basis from the TVA in-lieu-of-taxes payments.
County and municipal governments and various local organizations and services (e.g., legislative delegation office, economic development, arts, health care, emergency services, veterans, anti-violence groups, and aging/homebound services) because they receive targeted annual allocations and the remainder is distributed by the county as provided by law.

Key Provisions
25% of the TVA in-lieu-of-taxes payments to Marshall County shall be distributed to the following school boards on a per-pupil basis using student enrollment from the last day of the first monthly attendance report: Marshall County Board of Education, Arab City Board of Education, Guntersville City Board of Education, Albertville City Board of Education, and Boaz Board of Education.
Of the remaining funds after the 25% to schools: 4% of the remaining 75% or $200,000, whichever is greater, shall be allocated for the operation of the Marshall County Legislative Delegation Office; unused funds may be used for educational or economic development projects with unanimous consent of the legislative delegation.
The rest of the funds (described as the remaining 71% or similar) are to be allocated as follows: 6% of the remaining funds or $232,000, whichever is greater, to the Marshall County Economic Development Office to hire a director and staff and promote recruitment of industries and jobs; money previously allocated to the Economic Development Board may be released for further allocation at the board's direction; and other specified allocations to local programs (e.g., $30,000 for school resource officers, $15,000 to the Economic Development Board, $25,000 to Mountain Valley Council on the Arts, $13,000 to Albertville ambulance, $27,000 to Arab ambulance, $50,000 to Mountain Lakes Behavioral Health Care, $18,000 to the Convention and Visitors Bureau, $25,000 to the Coalition Against Domestic Violence, $25,000 to CASA of Marshall County, and $25,000 to RSVP).
An allocation of $30,000 to the Marshall County Commission is provided to help fund school resource officers; a separate $15,000 to the Economic Development Board; and several other grouped allocations as specified.
All remaining amounts after these allocations go to the county governing body to be distributed to the county and municipalities as provided by law.
Section 2 establishes June 1, 2024, as the act's effective date.

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