Code of Alabama
Part 2 - Tax, Ad Valorem.
Section 45-53-241.01 - Levy of Additional Tax Authorized.

(a)(1) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the Perry County Commission, in addition to any other tax, may levy an ad valorem tax in the amount of 19 mills on each dollar of assessed value of property in the county.
(2) The revenue from the additional tax shall be distributed as follows:
a. Fourteen mills shall be paid to the county general fund to be used for general education purposes to be used exclusively for the compensation of additional teachers, instructional training, and other educational purposes, except that the proceeds from the tax may not be used for administrative expenses incurred by the central office of the Perry County Board of Education.
b. One mill shall be paid to the Perry County E911 Board.
c. Two mills shall be paid to the City of Uniontown.
d. Two mills shall be paid to the City of Marion.
(b) The increase in the rate of the tax as provided by this section is subject to the approval of a majority of the qualified electors of the county who vote on the proposed increase at the next general, primary, constitutional, or special election held for that purpose.