{"data":{"id":"us-al/ala.-code-45-41-245","jurisdiction":"us-al","citation":"Ala. Code § 45-41-245","heading":"Severance Tax on Rock Quarried in County.","body":"(a) The County Commission of Lee County may levy a tax, not to exceed ten cents ($.10) per ton, on each ton or cubic yard of rock quarried in the county.\n(b) The proceeds of any tax levied under this section shall be used for county road and bridge repair and maintenance with priority going to roads and bridges in the vicinity of quarries and associated plants.","path":["Title 45 Local Laws.","Chapter 41 Lee County.","Article 24 Taxation.","Part 5 Tax, Sale and Use.","Subpart 6 Tax, Severance."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-41-245","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"2e913fe1a801da3f81a0f72bf1e3d809b59ba4f005f08d333e3ae723c4b616b1","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-41-244.110","next":"us-al/ala.-code-45-41-250"},"notice":"GroundRules: Original legal text. Not legal advice."}