AGO 1996-160.

• Case Date: March 26, 1996
• Court: Alabama

Alabama Attorney General Opinions 1996. AGO 1996-160. 1996-160March 26, 1996Honorable Jack Holley Chairman Elmore County Commission P. O. Box 280 Wetumpka, AL 36092 Counties - Hospitals - Ad Valorem Taxes - Health Care FacilitiesThe County Commission has the authority to distribute proceeds collected from the one mill tax authorized by Amendment No. 72 among the public hospitals and the county health department located within the county.Dear Mr. Holley: This opinion is issued in response to your request for an opinion from the Attorney General. QUESTION The Elmore County Revenue Commission Office currently collects a 1 mill property tax (as per Act 337) that goes directly to the Elmore Community Hospital. Elmore County currently has two public hospitals and one local health department. Is it within the power of the Elmore County Commission to have the 1 mill distributed between both public hospitals and the county health department? FACTS AND ANALYSIS In the Attorney General's opinion to John W. Lowe, dated September 22, 1982, A.G. No. 82-00564, the Attorney General advised the county governing body that surplus funds from a tax levied under Amendment No. 72 to the Alabama Constitution of 1901 could be used for other public health facilities if the governing body deemed such use to be in the public interest. In...