Hayes, 072419 ALAGO, AGO 2019-035

• Case Date: July 24, 2019
• Court: Alabama

Honorable Roger Hayes AGO 2019-035 No. 2019-035 Alabama Attorney General Opinion State of Alabama Office of The Attorney General July 24, 2019          Chairman, Winston County Commission          Post Office Box 147          Double Springs, Alabama 35553          County Commissions - Health Care Authorities - Ad Valorem Taxes -Winston County          If the Winston County Commission determines that it is in the public's interest, it may use the entirety of the ad valorem taxes authorized by section 215.02 of article XI of the Recompiled Constitution of Alabama to fund a public hospital that operates other public medical clinics in the county.          Dear Chairman Hayes:          This opinion of the Attorney General is issued in response to your request on behalf of the Winston County Commission.          QUESTION          Can the Winston County Commission use the entirety of the ad valorem taxes authorized by section 215.02 of article XI of the Recompiled Constitution of Alabama to fund a public hospital that operates other public medical clinics in the county?          FACTS AND ANALYSIS          The Winston County Commission ("Commission") is authorized pursuant to section 215.02 of article XI of the Recompiled Constitution of Alabama to levy a special county tax not to exceed four mills of the assessed valuation of taxable property for the purpose of acquiring, purchasing, leasing, or otherwise constructing, operating, equipping, or maintaining county hospitals and public health facilities. Opinion to Honorable Hobson Manasco, Jr., Attorney, Winston County Commission, dated May 31, 1979, A.G. No. 79-00216. This Office understands that, although the Commission initially levied at a rate of four mills in 1965, the tax was later discontinued. According to the documents that you submitted, the Commission reinstituted the tax at a rate of two mills in 2018.          Section 215.02 states as follows:

If the tax is authorized by vote of a majority of the qualified electors of the county who participate in any election called for

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