The proposed bill seeks to amend the Constitution of Alabama to allow for the levy and collection of an additional ad valorem tax specifically for public school purposes in Autauga County. This new tax would be set at seventy cents ($0.70) per one hundred dollars ($100) of taxable property, amounting to 7 mills. The bill stipulates that this special school tax will not reduce the existing ad valorem tax rates established under Section 269.08 of the Alabama Constitution. If approved by a majority of voters in Autauga County, the tax will be implemented starting from the ad valorem tax year commencing on October 1, 2024, with collections beginning on October 1, 2025.

The proceeds from this additional tax will be managed by the Revenue Commissioner of Autauga County and directed to the Autauga County Board of Education for various lawful public school purposes. The bill also includes provisions that ensure the amendment is self-executing, meaning no further legislation is required for its implementation. The election to approve this amendment will follow the established election laws of Alabama, and the results will determine its validity as part of the state constitution.