AL HB351

Authorizes Choctaw County Commission to increase the ad valorem tax rate by an additional five mills per dollar of assessed value for county public roads and bridges, renewable for five-year periods under Section 217 of the Alabama Constitution of 2022.

Requires the county commission to adopt a proposal after a public hearing that specifies the road and bridge projects to be funded, estimated costs, and projected completion dates.

Makes the tax increase subject to approval by a majority of qualified county electors voting in a referendum election, which may be combined with the initial Section 217 authority election.

Allows Choctaw County to issue warrants to finance road and bridge construction and improvement projects using proceeds from the authorized tax, limited to five-year periods approved by referendum.

Becomes effective October 1, 2025.