45-37A-460
Section 45-37A-460 Ad valorem school tax. (a) In addition to any taxes now authorized or that
may hereafter be authorized by the constitution and laws of the State of Alabama, pursuant
to Amendment 373 to the Constitution of Alabama of 1901, an increase of the district ad valorem
school tax presently being levied pursuant to Amendments 3, 325, and 373 to the Constitution
of Alabama of 1901, in the school tax district in Jefferson County known as Tarrant City School
District and consisting of all that part of Jefferson County within the corporate limits of
the City of Tarrant, Alabama, (the Tarrant School District) from the rate of fifty-two cents
($.52) on each one hundred dollars worth of taxable property in the Tarrant School District
to the rate of one dollar and twelve cents ($1.12) on each one hundred dollars worth of taxable
property in the Tarrant School District (an increase of sixty cents ($.60) on each one hundred
dollars worth of taxable property, or six mills) is approved;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-460.htm - 3K - Match Info - Similar pages

40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages

45-45A-43
Section 45-45A-43 Levy of ad valorem tax. (a) In addition to any taxes now authorized or that
may hereafter be authorized by the constitution and laws of the State of Alabama, an increase
of the citywide general ad valorem tax presently being levied pursuant to Section 216 of the
Constitution of Alabama of 1901 and Amendment 56 to the constitution, from the rate of one
dollar twenty-five cents ($1.25) on each one hundred dollars ($100) worth of taxable property
in the City of Madison to the rate of two dollars thirty-five cents ($2.35) on each one hundred
dollars ($100) worth of taxable property in the municipality (an increase of one dollar ten
cents ($1.10) on each one hundred dollars ($100) worth of taxable property, or 11 mills) is
approved; such additional 11 mill tax for general public school purposes, to be levied and
collected by the governing body of the City of Madison for each year beginning with the levy
for the tax year October 1, 1993, to September 30, 1994 (the tax for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45A-43.htm - 2K - Match Info - Similar pages

45-37A-330
Section 45-37A-330 Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment 373
to the Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation
of the Constitution of Alabama of 1901, as amended, the city governing body of the City of
Midfield in Jefferson County may levy, in addition to any other tax, an ad valorem tax in
the amount of 14 mills on each dollar of taxable property in the city. The revenue from the
additional tax shall be paid to the city general fund to be used for general municipal purposes.
(b) The increase in the rate of the tax as provided by this section is subject to the approval
of a majority of the qualified electors of the city who vote on the proposed increase at the
next general, primary, constitutional, or special election held for that purpose. (Act 2013-441,
p. 1760, §§1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-330.htm - 1K - Match Info - Similar pages

45-37A-410
Section 45-37A-410 Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment 373
to the Constitution of Alabama of 1901, the City Council of the City of Pleasant Grove may
levy, in addition to any other tax, an ad valorem tax in the amount equal to a total of 30
mills on each dollar of taxable property in the county. The revenue from the additional tax
shall be paid to the city general fund to be used for general city purposes. (b) The increase
in the rate of the tax as provided by this section is subject to the approval of a majority
of the qualified electors of the county who vote on the proposed increase at the next general,
primary, constitutional, or special election held for that purpose. (Act 99-324, p. 449, §§1,
2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-410.htm - 1K - Match Info - Similar pages

45-37A-55
Section 45-37A-55 Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment No.
373 to the Constitution of Alabama of 1901, the City Council of the City of Birmingham in
Alabama may levy, in addition to any other tax, an ad valorem tax in the amount of 10 mills
on each dollar of taxable property in the county. The revenue from the additional tax shall
be paid to the city general fund to be used for funding the City of Birmingham public schools.
(b) The increase in the rate of the tax as provided by this section is subject to the approval
of a majority of the qualified electors of the city who vote on the proposed increase at the
next general, primary, constitutional, or special election held after January 1, 2004, for
that purpose. (Act 2003-172, p. 480, §§1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-55.htm - 1K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-242.02.htm - 2K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39A-14.01.htm - 2K - Match Info - Similar pages

45-5-241.20
Section 45-5-241.20 Additional ad valorem tax; Water Authority created; referendum. (a) Pursuant
to subsection (f) of Amendment No. 373 to the Constitution of Alabama of 1901, the Blount
County Commission may levy, in addition to any other tax, an ad valorem tax in the amount
of two mills on each dollar of taxable property in the county. The revenue from the additional
tax shall be paid to the Blount County Water Authority Trust Fund, which shall be a separate
fund within the county general fund and shall be used only for the expansion of existing facilities
and service of water authorities in the county. There is created the Blount County Water Authority
which shall administer the fund. The authority shall be composed of one member from each town
council if the town council operates the water department, one member from each water authority,
one member for each water board in existence on May 15, 1992, and one member appointed by
the county commission. All appointees to the authority...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-241.20.htm - 1K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41A-11.htm - 2K - Match Info - Similar pages