SB498 Summary

• Applies only to Jefferson County and directs all tax proceeds, interest, and penalties from 16 specified tax acts dating from 1947 to 2001 to be paid into the county general fund for public purposes as determined by the county governing body.

• Exempts from this requirement any tax proceeds currently pledged or used for payment of bonds issued to finance the Birmingham Jefferson Civic Center.

• Preserves the county's obligation to appropriate funds for indigent health care for county residents.

• Takes effect on the first day of the third month following passage and approval by the Governor, or upon becoming law by other means.