If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall specify as the effective date of any such levy the first day of the second month following such levy.
Ala. Code § 45-40-245.40
Effective Date of Levy.
(Act 80-123, p. 176, §11.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.