SB262 Summary

• Proposes a constitutional amendment to Alabama's Constitution of 1901 authorizing the Legislature to levy an additional ad valorem tax in Mobile County by local law.

• Tax applies only to real property in the unincorporated area of Mobile County included in county commission district one as of the amendment's ratification date.

• Tax rate capped at one mill on all eligible real property, with revenue distributed to qualified volunteer fire departments as specified in implementing local law.

• Amendment requires voter approval through election conducted under Amendment 555 to Alabama's Constitution and state election laws.

• Ballot description must clearly identify this as authorization for the additional ad valorem tax on specified unincorporated Mobile County property for volunteer fire department funding.