SB221 By Senator Waggoner RFD Local Legislation, Jefferson County Rd 1 11-FEB-16

SYNOPSIS: This bill would propose a local constitutional amendment relating to Jefferson County to authorize the governing body of the county to levy and collect a special school district ad valorem tax in each school district in the county subject to an election in the school district and to provide for the use of the proceeds for public school purposes in the district where levied.

A BILL TO BE ENTITLED AN ACT

To propose a local constitutional amendment relating to Jefferson County to authorize the governing body of the county to levy and collect a special school district ad valorem tax in each school district subject to an election in the school district and to provide for the use of the proceeds for public school purposes in the district where levied.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. The following amendment to the Constitution of Alabama of 1901, is proposed and shall become valid as a part of the Constitution when all requirements of this act are fulfilled:

PROPOSED AMENDMENT

SPECIAL PUBLIC SCHOOL DISTRICT TAX IN JEFFERSON COUNTY

1. For public school purposes, as herein provided, in addition to any taxes now authorized, or that may hereafter be authorized, by the Constitution and laws of the State of Alabama, and notwithstanding any provision of the laws of the State of Alabama or of this Constitution to the contrary, including, without limitation, any restriction or limitation upon the amount, rate, levy, or collection of ad valorem taxes otherwise provided in Section 217, or any successor or other provision, of this Constitution, as at any time amended, the governing body of Jefferson County, Alabama, shall have the authority and power to levy and collect, in the several school districts in Jefferson County, Alabama, subject to an election in each such school district as hereinafter provided, a special school district tax at a rate not exceeding seventy-five cents ($0.75) on each one hundred dollars ($100) of taxable property in such school district as assessed for state taxation. The amounts payable with respect to any tax levied under the authority of this amendment: (a) shall not be subject to any limitation or restriction upon the amounts of ad valorem taxes payable by any taxpayer under Section 217 (or any successor provision) or any other provision of this Constitution, as at any time amended, with respect to any class or item of taxable property; (b) shall not be taken into account in determining whether such limitation or restriction shall have been exceeded in any tax year; (c) shall not be subtracted from the total amount of tax due by any taxpayer if such amounts are in excess of the amount of tax otherwise permitted by such limitation or restriction; and (d) shall be payable in full regardless of whether such amounts, or any portion thereof, are in excess of such limitation or restriction. Multiple school district taxes may be levied in any school district under the authority hereof, provided the aggregate rate of such taxes is less than or equal to the rate provided herein. The levy and collection of any school district tax hereunder, prior to, upon, or after the expiration thereof, may be continued and renewed for such rate, duration, and purpose as shall then be determined, in the manner and subject to the requirements hereof for the levy of a school district tax. The duration of time of the levy of a tax hereunder shall not exceed 30 years from October 1 next succeeding the date of the election held hereunder with respect to such tax.

2. A school district tax shall be levied hereunder only if the rate of such tax, the time such tax is to continue, and the purpose or purposes thereof shall have first been submitted to the vote of the qualified electors in the school district in which such tax is proposed at an election held as provided herein and a majority of such qualified electors voting at such election shall have voted in favor of the levy and collection of such tax. Each election on a school district tax authorized hereunder shall be called, held, and conducted, and the results declared, in the same manner as at any time provided by law with respect to school district taxes authorized by Section 2 of Amendment No. 3 to the Constitution of Alabama of 1901, as amended. Multiple elections may be held under the authority hereof in any school district, at any time and from time to time, to present a proposal to levy a school district tax hereunder, to present a proposal to levy a school district tax hereunder that shall have failed in a previous election hereunder, and to present a proposal to continue and renew the levy of a school district tax that shall have been theretofore levied hereunder.

3. A "school district" within the meaning hereof shall include (i) any city in Jefferson County, Alabama, having a city board of education, (ii) any school district in Jefferson County, Alabama, of which an incorporated municipality is a part, and (iii) any school district in Jefferson County, Alabama, now existing or hereafter formed as may be approved, created, or designated by the County Board of Education of Jefferson County, Alabama, (and any successor), including, without limitation, a school district approved or designated by such board solely for purposes of the school district tax authorized hereunder. Any such school district which is approved, created, or designated by the County Board of Education of Jefferson County (or any successor) is herein defined as a "County School Tax District." The County Board of Education of Jefferson County, Alabama, (and any successor), may from time to time, without the necessity of any election, change the boundaries of any County School Tax District, or consolidate any two or more County School Tax Districts, if the taxes authorized to be levied for public school purposes in all of the territory in such district after such change of boundaries or consolidation is effected shall be at the same aggregate rate and for the same duration of time; provided, that nothing contained herein shall be construed to impair or permit the impairment of the obligation of any contract created with respect to any obligations or securities theretofore incurred or issued with respect to any County School Tax District; provided, further, the foregoing shall not operate or be construed to abridge or affect any existing authority or power conferred on the County Board of Education of Jefferson County, Alabama, (and any successor), by any existing law, but shall be in addition thereto.

4. The proceeds of each school district tax levied hereunder shall be (i) collected by the Tax Collector of Jefferson County, Alabama, (or any successor to the functions thereof) in the same manner and under the same requirements and laws as the taxes of the State of Alabama are collected and (ii) delivered by such tax collector (or successor) to the local board of education having control and supervision of the public schools in such school district.

5. The proceeds of any school district tax levied under the authority hereof shall be used, as provided herein, for the exclusive benefit of the school district in which such school district tax is levied.

6. The "public school purposes" for which the proceeds of any school district tax levied under the authority hereof may be used include: (i) any lawful purpose for which the local board of education in receipt of such proceeds may apply or expend public funds and (ii) the dedication, designation, or pledge of all or any part of such proceeds for the benefit or payment of any indebtedness or obligations (of any kind or nature) of the local board of education entitled to receive such proceeds.

7. Anything in this Constitution to the contrary notwithstanding, all ad valorem taxes for public school purposes or educational purposes in Jefferson County, Alabama, and in any school district in Jefferson County, Alabama, which shall have been approved by the appropriate electorate prior to March 1, 2015, and the levy and collection thereof from the date of the initial levy thereof, are hereby authorized, ratified, and confirmed regardless of any constitutional or statutory ambiguities, defects, errors, or omissions in the authorization thereof or the election thereon, or in any act of the Legislature with respect thereto; provided, however, the authorization, confirmation, and ratification effected hereby shall not be applicable to any tax the validity of which is being challenged in appropriate judicial proceedings in any court of competent jurisdiction on the date on which the act proposing this amendment is adopted.

8. This amendment shall be self-executing and no enabling legislation shall be necessary.

Section 2. An election upon the proposed amendment shall be held in accordance with Amendment 555 to the Constitution of Alabama of 1901, now appearing as Section 284.01 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, and the election laws of this state.

Section 3. The appropriate election official shall assign a ballot number for the proposed constitutional amendment on the election ballot and shall set forth the following description of the substance or subject matter of the proposed constitutional amendment:

"Relating to Jefferson County, proposing an amendment to the Constitution of Alabama of 1901, to authorize the governing body of the county to levy and collect a special public school district ad valorem tax in each school district in the county subject to an election in the school district and to provide for the use of the proceeds for public school purposes in the district where levied."

"Proposed by Act _________"

This description shall be followed by the following language:

"Yes ( ) No ( )."

Jefferson County

Constitutional Amendments

Elections

Ad Valorem Tax

Taxation

Schools

Board of Education, County

Board of Education, City