The bill authorizes the City of Tuscaloosa to increase the ad valorem tax rate for public school purposes, allowing the city to levy a maximum rate of $2.50 on each one hundred dollars (25.0 mills on each dollar) of assessed value. Currently, the city collects this tax at a rate of $1.35 on each one hundred dollars (13.5 mills on each dollar). The increase, which amounts to an additional 11.5 mills, is intended to provide funding to the Tuscaloosa City Board of Education for public school purposes. This proposal requires the approval of a majority of qualified electors in the city through a special election.

The bill includes new legal language that specifies the maximum tax rate and the process for its approval, while deleting references to the previous tax rates. It emphasizes that the increase is contingent upon a resolution adopted by the city council following a public hearing, as outlined in Section 217(f) of the Alabama Constitution. The act will take effect immediately upon passage and approval by the Governor.