45-37A-351.02
Section 45-37A-351.02 Special ad valorem tax for public school purposes. (a) The following words and phrases shall have the following meanings: (1) AMENDMENT 56. That amendment to the constitution that was proposed by Act 383, H. 458, 1945 Regular Session. (2) AMENDMENT 325. That amendment to the constitution that was proposed by Act 116, H. 56, 1971 Third Special Session. (3) AMENDMENT 373. That amendment to the constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (4) CITY. Mountain Brook, Alabama. (5) CONSTITUTION. The Constitution of Alabama of 1901. (6) COUNCIL. Mountain Brook City Council. (7) SPECIAL TAX. The special ad valorem tax for public school purposes authorized in Amendment 56 and pursuant to an election held in the city on May 20, 1947, and levied and collected on taxable property in the city; being originally voted at the rate of 5 mills on each dollar of assessed value and, pursuant to proceedings heretofore taken under Amendment 325 and...
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45-39A-14.01
Section 45-39A-14.01 Special ad valorem tax for public school purposes. (a) The following words and phrases shall have the following meanings: (1) AMENDMENT 8. That amendment to the Constitution that was proposed by Act 650, S. 593, 1919 General Session. (2) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (3) CITY. Florence, Alabama. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNCIL. Florence City Council. (6) SPECIAL TAX. The special voted ad valorem tax for public school purposes authorized in the second proviso of Amendment 8 and pursuant to an election held in the city on December 10, 1923, and levied and collected on taxable property in the city; being originally voted at the rate of 5 mills on each dollar assessed value and, pursuant to proceedings heretofore taken under Amendment 373, presently levied at the rate of 7 mills on each dollar of assessed value. (b) The city presently levies and...
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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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16-13-195
Section 16-13-195 School tax district - Consolidation - City district with other territory. When it shall seem desirable to consolidate with a city school tax district having a city board of education, either a county school tax district or territory adjacent to such city school tax district which does not lie within the corporate limits of the city, so as to vest the control of educational matters of such proposed consolidated school tax district in said city board of education, the county board of education and city board of education shall agree upon the terms of consolidation and concurrently request the county commission to call an election in all the territory proposed to be consolidated to determine whether such school tax district or territory adjacent to said city school tax district should be consolidated with the city school tax district and the educational affairs of all the territory proposed to be consolidated placed under the control of the city board of education of...
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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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11-81-82
Section 11-81-82 Notice of election. Notice of such election shall be given by publication in a newspaper published in the county in which the election is to be held once a week for three successive weeks, the first publication to be made at least 30 days before the election, which notice shall state the purpose for which the election is to be held, the time and places for holding the same, the amount of the proposed bond issue, the maximum rate of interest proposed to be paid, the time or times when the bonds are to mature and the amount that is to mature at each such time, and the purpose for which the bonds are to be issued, and such notice shall be signed by the probate judge or chairman of the county commission or by such other person as the governing body may designate, and if no newspaper is published in the county the notice must be posted in five public places in the county at least 30 days before the time of holding the election. (Acts 1927, No. 478, p. 534; Code 1940, T. 12,...
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16-13-194
Section 16-13-194 School tax district - Consolidation - Generally. When it shall seem desirable to enlarge any school tax district by consolidating with it any adjacent territory or district, which may or may not be levying any special school tax, the county board of education may petition the county commission to call an election in all of the districts concerned, including the school tax district proposed to be enlarged to determine whether a special tax for a uniform rate and time shall be voted in each and every one of the districts. The proposed rate and time shall not be less than the maximum rate in any school tax district or the maximum time in any such district. (School Code 1927, §275; Code 1940, T. 52, §264.)...
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45-23-241
Section 45-23-241 Sales and use tax for schools. (a) In order to provide funds for the benefit of public schools in Dale County, there is hereby levied in each separate school district in Dale County, and shall be assessed and collected in each separate school district, a sales and use tax generally paralleling the sales and use tax of the State of Alabama, which sales and use tax shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in Dale County for school purposes. The sales and use tax so levied in each school district in Dale County shall be subject to all the exemptions and exclusions contained in the state sales and use tax, except that the rate thereof shall be one-fourth the rate of the state sales and use tax. (b) A tax shall be levied in each separate school district in Dale County but there may be excluded from the levy and collection of any tax, in whole or in part, in the discretion of its governing body, any sales or use which...
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11-99-5
Section 11-99-5 Determination of tax increment base; aggregate valuation of taxable property; acquisition or lease of property by public entity; identification of property; notice. (a) Upon the creation of a tax increment district or adoption of any amendment pursuant to subsection (c) of this section, the tax increment base shall be determined. (b) Upon application in writing by the local finance officer, the tax assessor (or the officer of the county performing the duties of a tax assessor) for each county in which any part of the district is located shall determine according to his or her best judgment from all sources available to him or her the full aggregate value of the taxable property in the district located in that county. The aggregate valuation from all such tax assessors or other such public officials, upon certification to the local finance officer, shall constitute the tax increment base of the district. (c) If the public entity creating a tax increment district in which...
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16-13-165
Section 16-13-165 Levy and assessment of tax. If three fifths of those voting at said election have voted for the proposed taxation, the county commission shall levy said special tax and cause the tax assessor to assess the same on the taxable property in said county, which shall not exceed $.10 on each $100.00 of taxable property in said county; but the rate of such special tax shall not increase the rate of taxation, state and county combined, in any one year to more than $1.25 on each $100.00 of taxable property in said county, but all special county taxes for public buildings, roads, bridges and the payment of debts existing at the ratification of the Constitution of 1875 shall not be included in the aforesaid $1.25 on the $100.00 of taxable property. (School Code 1927, §258; Code 1940, T. 52, §251.)...
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