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Lee County Local Severance Taxes

  • Lee County Local Severance Taxes

Lee County Act No. 91-613

Relating to Lee County; to authorize the county commission to levy a tax on each ton or cubic yard of rock or other substance quarried in the county; to provide that the proceed shall be expended on the repair or maintenance of roads and bridges.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. The county commission of Lee County is hereby authorized and empowered to levy a tax on each ton or cubic yard of rock of other substance quarried in the county.

Section 2.  The proceeds of any tax levied under the provisions of this act shall be used for county road and bridge repair and maintenance with priority going to roads and bridges in the vicinity of quarries and associated plants.

Section 3.  All laws or parts of laws which conflict with this act are hereby repealed.

Section 4.  This act shall become effective immediately upon its passage and approval by the Governor, or upon its otherwise becoming a law

Lee County Act No. 92-513

Relating to Lee County; amending Act No. 91-613, H.1078, 1991 Regular Session, relating to a rock and gravel tax, to limit the amount of the tax.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. The County Commission of Lee County may levy a tax, not to exceed ten cents ($.10) per ton, on each ton or cubic yard of rock quarried in the county.

Section 2. This act shall become effective immediately upon its passage and approval by the Governor, or upon its otherwise becoming a law.