16-13-182
Section 16-13-182 When district tax cannot be levied. No election in any rural or city school
tax district shall be held for the purpose of levying and collecting a special school tax
for school purposes unless the county in which said rural or city school tax district is located
shall be levying and collecting special county taxes for school purposes of not less than
$.30 on each $100.00 worth of taxable property in such county. (School Code 1927, §262; Code
1940, T. 52, §255.)...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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16-13-188
Section 16-13-188 Election result; levy, amount and duration of tax; limitation on use of proceeds.
The county commission shall declare the result of the election; and, where the electors have
voted so as to require the levy of a tax, the county commission shall levy said special tax
and cause the tax assessor to assess the same on the taxable property in said county or in
said rural or city school tax district, as the case may be, which shall not exceed $.30 on
each $100.00 worth of taxable property in said county or in said rural or city school tax
district, as the case may be. Any special tax levied hereunder shall not be for a shorter
term than two years. In all elections hereafter held, if the specific purposes for which said
tax, when levied, shall be used is printed on the ballots to be used in said election, it
shall be unlawful for the county board of education to apply it to any other purpose. (School
Code 1927, §280; Code 1940, T. 52, §269.)...
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16-13-198
Section 16-13-198 Use of district funds. The funds arising from levying a special tax for school
purposes in any school tax district under the jurisdiction of the county board of education
shall be used for the exclusive benefit of the public schools of such districts; provided,
that in any school tax district where such tax is being levied there is no public school,
the funds arising from levying said tax may be used for the purpose of transporting school
children residing in such district to a school located in another district. In the case of
cities and towns under independent boards, said county tax collector shall collect said taxes
and pay over the same to the treasurer of said city or town to be used for the exclusive benefit
of the schools thereof in accordance with the law. (School Code 1927, §289; Acts 1931, No.
481, p. 559; Code 1940, T. 52, §272.)...
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45-37A-242.01
Section 45-37A-242.01 Special school district tax. (a) The following words and phrases shall
have the following meanings: (1) AMENDMENT 3. That amendment to the constitution that was
proposed by Act 60, S. 130, 1915 Regular Session. (2) AMENDMENT 373. That amendment to the
constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (3) COMMISSION.
Jefferson County Commission. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNTY.
Jefferson County, Alabama. (6) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem
tax for public school purposes authorized in Amendment 3 and levied and collected on taxable
property in the special school tax district. (7) SPECIAL SCHOOL TAX DISTRICT. The special
school tax district in the county subject to the jurisdiction and control of the Hoover City
Board of Education, which consists of all the area in the county lying within the corporate
limits of the City of Hoover, Alabama, as the school tax district now exists...
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45-37A-510.01
Section 45-37A-510.01 Special school district tax. (a) The following words and phrases shall
have the following meanings: (1) AMENDMENT 3. That amendment to the constitution that was
proposed by Act 60, S. 130, 1915 Regular Session. (2) AMENDMENT 373. That amendment to the
constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (3) COMMISSION.
Jefferson County Commission. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNTY.
Jefferson County, Alabama. (6) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem
tax for public school purposes authorized in Amendment 3 and levied and collected on taxable
property in the special school tax district. (7) SPECIAL SCHOOL TAX DISTRICT. The special
school tax district in the county subject to the jurisdiction and control of the Vestavia
Hills City Board of Education, which consists of all the area in the county lying within the
corporate limits of the City of Vestavia Hills, Alabama, as the school tax...
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45-45A-35.02
Section 45-45A-35.02 Modification of ad valorem taxation rate - Promotion of equal and uniform
levy. The Amendment 8 school tax, presently levied in portions of the city at a rate of 6.5
mills ($0.65 on each one hundred dollars of assessed value), and the special school ad valorem
taxes, presently levied in portions of the school tax district of the city at rates aggregating
15 and 1/2 mills ($1.55 on each one hundred dollars of assessed value), currently result in
the aggregate levy and collection of 22 mills of ad valorem tax for public school purposes
in respect of property in the city to which the taxes are applicable. Pursuant to a resolution
adopted by the city council of the city, following a public hearing held in accordance with
Amendment 373, the city proposes, so as to promote the equal and uniform levy of ad valorem
taxes for school purposes equivalent to the aggregate of the rate of the ad valorem taxes
presently levied under the Amendment 8 school tax and the special...
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16-13-183
Section 16-13-183 Election notice. The sheriff must give notice at least 30 days before any
election to be held under this article, by publication in some newspaper in the county, if
any is published therein, and if not, by writing posted at the courthouse door and at three
other public places in the county of the time of holding, and when any election is to be held
for a special tax for school purposes in any rural or city school tax district, written notices
shall be posted in three public places within said district 30 days prior to said election.
Said publications, both for special county and school tax district elections for school purposes,
shall show the rate of such proposed tax, the time it is proposed to be continued, the purpose
for which the levy is proposed to be made and a description of the boundaries of the proposed
school tax district. (School Code 1927, §263; Code 1940, T. 52, §256.)...
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45-3-243.20
Section 45-3-243.20 Additional tax for public school purposes in School Tax District No. 1.
In addition to any taxes now authorized or that may hereafter be authorized by the Constitution
and laws of the State of Alabama, there is hereby approved an additional special district
ad valorem tax to be levied and collected annually in the Barbour County Board of Education
School Tax District No. 1, as hereinafter described, in Barbour County for public school purposes
in the district at the uniform rate of forty cents ($0.40) on each one hundred dollars ($100)
worth of taxable property in the district pursuant to Amendment 373 to the Constitution of
Alabama of 1901, for a period of 30 years beginning with the levy for the tax year October
1, 2012 to September 30, 2013 (the tax for which year to be due and payable October 1, 2013)
and ending with the levy for the tax year October 1, 2042 to September 30, 2043 (the tax for
which year to be due and payable October 1, 2043), the levy and...
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16-13-180
Section 16-13-180 Petition for election; calling of election. Upon a petition signed by 200
or more qualified electors of any county to the county commission, said county commission
shall order an election to be held at the time specified in said petition to determine whether
or not a special tax shall be levied for public school purposes within said county; and, upon
request of the county board of education to the county commission, said court shall order
an election to be held at the time requested by the said board of education to determine whether
or not a special tax shall be levied for public school purposes within any school tax district
in the county under the control of such board; and, upon the request of any city board of
education to the county commission, said court shall order an election to be held at the time
requested by said board of education to determine whether or not a special tax shall be levied
for public school purposes within said city. (School Code 1927,...
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