County and municipal authorities; withdrawal from multi-jurisdiction authority authorized, taxes and distribution of monies from taxes further provided for

This bill allows Alabama counties and municipalities to unilaterally withdraw from multijurisdiction authorities (entities serving multiple local governments) if those authorities have no outstanding debt. After withdrawal, local governments can establish successor entities to handle similar functions, control the use of funds previously distributed from their territory, and adjust local tax rates by up to two percentage points. The bill requires multijurisdiction authorities to return a proportional share of their available funds to withdrawing entities based on prior contributions. These changes aim to increase local control over shared fiscal responsibilities and service delivery.