45-41A-11
Section 45-41A-11 Ad valorem taxation for educational purposes. The following words and phrases shall have the following meanings: (1) AMENDMENT 8. That amendment to the Constitution that was proposed by Act 650, 1919 Regular Session. (2) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, 1978 Second Special Session. (3) CITY. Auburn, Alabama. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNCIL. Auburn City Council. (6) SPECIAL SCHOOL TAX. The special ad valorem tax for the support and furtherance of education authorized in Amendment 8 and elections held in the city on May 24, 1948, June 18, 1956, May 25, 1965, and November 4, 1986, and levied and collected on taxable property in the city. (b) The city presently levies and collects the special school tax at a rate of fifty cents ($.50) on each one hundred dollars ($100) (5 mills on each dollar) of assessed value pursuant to Amendment 8. Pursuant to a resolution adopted by the council in...
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45-41A-43
Section 45-41A-43 Ad valorem taxation for education purposes. (a) The following words and phrases shall have the following meanings: (1) AMENDMENT 8. That amendment to the constitution that was proposed by Act 650, 1919 Regular Session. (2) AMENDMENT 373. That amendment to the constitution that was proposed by Act 6, 1978 Second Special Session. (3) CITY. Opelika, Alabama. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNCIL. Opelika City Council. (6) SPECIAL SCHOOL TAX. The special ad valorem tax for the support and furtherance of education authorized in Amendment 8 and elections held in the city on July 19, 1948, and December 10, 1968, and May 9, 1989, and levied and collected on taxable property in the city. (b) The city presently levies and collects the special school tax at a rate of fifty cents ($.50) on each one hundred dollars ($100) (5 mills on each dollar) of assessed value pursuant to Amendment 8. Pursuant to a resolution adopted by the council in accordance...
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45-20A-11
Section 45-20A-11 Levy of ad valorem tax. (a) Pursuant to subsection (f) of Amendment No. 373 of the Constitution of Alabama of 1901, and a resolution heretofore adopted by the governing body of the City of Andalusia after a public hearing, the governing body is authorized to levy, in addition to any and all other taxes heretofore levied, additional ad valorem taxes as provided in subsection (b). (b) The increase in the rate of tax, as provided in this subsection, is subject to the approval of a majority of the qualified electors who vote on the question of whether the City of Andalusia shall be authorized to increase its current ad valorem tax rate by an additional 15 mills to be used by the Andalusia City School Board and increase its tax rate by five mills to be used exclusively for normal city operations and capital expenditures, either or both. The ballot used at such election shall contain the words "for an additional 15 mills increase to be used by the Andalusia City School...
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45-16A-30.01
Section 45-16A-30.01 Increase to ad valorem tax. (a) The following words and phrases shall have the following meanings: (1) AMENDMENT NO. 56. That amendment to the Constitution of Alabama of 1901, as amended, that was proposed by Act No. 383, H. 458, 1945 Session and now appears as Section 216.04 of the Official Recompilation of the Constitution of Alabama of 1901, as amended. (2) AMENDMENT NO. 373. That amendment to the Constitution of Alabama of 1901, as amended, that was proposed by Act No. 6, H. 170, 1978 Second Special Session and which now appears as Section 217 of the Official Recompilation of the Constitution of Alabama of 1901, as amended. (3) CITY. Enterprise, Alabama. (4) COUNCIL. The Enterprise City Council. (b) In compliance with the provisions of subsection (f) of Amendment No. 373, there is hereby approved the proposal of the City Council of the City of Enterprise in Coffee County to increase the rate of the ad valorem tax to be levied and collected annually in the city...
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45-37A-242.02
Section 45-37A-242.02 Special property tax. (a) As used in this section, the following words and phrases shall have the following meanings: (1) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, 1978 Second Special Session. (2) CITY. Hoover, Alabama. (3) CONSTITUTION. The Constitution of Alabama of 1901. (4) COUNCIL. Hoover City Council. (5) SECTION 216. Section 216 to the Constitution of Alabama of 1901. (6) SPECIAL TAX. The ad valorem tax authorized in Section 216 and levied and collected on taxable property in the city. (b) The city presently levies and collects the special tax at a rate of $2.05 on each one hundred dollars (20.5 mills on each dollar) of assessed value pursuant to Section 216 and Amendment 373 and an election held in the city on May 8, 1990. Pursuant to a resolution adopted by the city council in accordance with Amendment 373, the city proposes to increase the rate at which it may levy and collect the special tax to a maximum rate, for any...
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45-41-141
Section 45-41-141 Definitions. (a) The following words and phrases used in this part, and others evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise, shall be given the following respective interpretations herein: (1) AMENDMENT 392. That certain amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80-313 enacted at the 1980 Regular Session of the Legislature. (2) AUTHORIZING AMENDMENT. That certain amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the 1988 Regular Session of the Legislature. (3) CODE. The Code of Alabama 1975, as amended. (4) COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding, however, any dwelling that: a. Is subject to ad valorem taxation and has a fair market value, according to the records of the tax assessor pertaining to state and county ad valorem taxation for the fiscal or ad valorem tax year of the...
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45-42A-25
Section 45-42A-25 Ad valorem taxation. (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 Regular Session. (2) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (3) CITY. Athens, Alabama. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNCIL. Athens City Council. (6) PROPERTY TAX. The ad valorem tax authorized in the first clause of the first sentence of Amendment 8 to be levied and collected on taxable property in the city, at the rate of 5 mills on each dollar of assessed value. (b) The city presently levies and collects the property tax at a rate of fifty cents ($.50) on each one hundred dollars (5 mills on each dollar) of assessed value pursuant to Amendment 8. Pursuant to a resolution adopted by the council in accordance with Amendment 373, the city proposes to increase (by 12 mills) the...
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45-37A-231
Section 45-37A-231 Ad valorem taxation. (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. Homewood, Alabama. (5) CONSTITUTION. The Constitution of Alabama of 1901. (6) COUNCIL. Homewood City Council. (7) SPECIAL TAX. The special ad valorem tax 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 Amendment 373, presently levied at the rate of 9 mills on each dollar of...
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40-23-35
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and management of the department shall be deducted, as a first charge thereon, from the taxes collected under the provisions of this division; provided, that the expenditure of the sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses of operating the department for each fiscal year. After the payment of the expenses, so much of the amount remaining as may be necessary, after first applying all sums of money received by reason of the application of the surplus in the income tax as provided by Section 40-18-58, for the replacement in the public school fund of the three-mill constitutional levy for schools and in the General Fund of the one-mill levy for...
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40-2B-2
as it deems best adapted for public convenience. Such publications shall be made permanently available and constitute the official reports of the Alabama Tax Tribunal. (p) Service of Process. (1) Mailing by first class or certified or registered mail, postage prepaid, to the address of the taxpayer given on the taxpayer's notice of appeal, or to the address of the taxpayer's representative of record, if any, or to the usual place of business of the Department of Revenue, shall constitute personal service on the other party. The Alabama Tax Tribunal, by rule, may prescribe that notice by other means shall constitute personal service and, in a particular case, may order that notice be given to additional persons or by other means. (2) Mailing by registered or certified mail and delivery by a private delivery service approved by the Internal Revenue Service in accordance with Section 7502(f) of the Internal Revenue Code of 1986, as amended, shall be deemed to have occurred,...
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