45-45A-35.04
Section 45-45A-35.04 Modification of ad valorem taxation rate - Referendum; implementation. The modification in the rate at which the Amendment 8 school tax may be levied and collected in the city pursuant to this part is subject to the favorable vote of a majority of the qualified electors residing in the city who vote on the proposed change at a special election called and held for that purpose pursuant to subsection (f) of Amendment 373 and, in respect of any county in which the city is then situated, the corresponding reduction prior to or contemporaneously with the levy, of the rates of the special school ad valorem taxes levied in any part of the city therein for public school purposes, all to the end that the Amendment 8 school tax may thereafter be levied by the city throughout the city school district at rates not exceeding the aggregate of the rates at which the Amendment 8 school tax and the special school ad valorem taxes were levied on taxable property located in portions...
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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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40-21-26
Section 40-21-26 Local taxes on franchises and intangibles. Every individual, association, partnership, company, and corporation engaged in any business embraced or set out in the preceding sections shall, in addition to the ad valorem taxes on the tangible property which are now imposed upon them by law, annually pay to the state a tax for each year on their franchises or intangible property and assets and shall pay local taxes thereon to each county and municipal corporation, school district and other tax district in which their business is or shall hereafter be carried on. Said tax shall be at the same rate as the tax on tangible property, shall be and become due and delinquent at the same time as the taxes on tangible property, shall be payable and collected in the same manner and shall be assessed and levied in the manner herein provided. The place or places where such local taxes on such property are to be paid and the manner of the apportionment of the same in cases where more...
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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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45-44-241
Section 45-44-241 Ad valorem taxation for educational purposes. (a)(1) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, and a resolution heretofore adopted by the County Commission of Macon County after a public hearing, the county commission is hereby authorized to levy, in addition to any and all other taxes heretofore levied, an additional ad valorem tax in the amount of 10 mills on each dollar of taxable property in the county. The revenues from the tax shall be paid to the county board of education to be used for general educational purposes. (2) 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 proposed increase at a special election called and held for such purposes pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901. (b)(1) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the Macon...
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45-41-241
Section 45-41-241 Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, and a resolution heretofore adopted by the county commission of Lee County after a public hearing, the county commission is hereby authorized to levy, in addition to any and all other taxes heretofore levied, an additional ad valorem tax in the amount of 5 mills on each dollar of taxable property outside the corporate limits of the cities of Auburn and Opelika. The revenues from the tax shall be paid to the county general fund. (b) The increase in the rate of the tax as provided herein is subject to the approval of a majority of the qualified electors of the area affected who vote on the proposed increase at a special election called and held for such purposes pursuant to the provisions of subsection (f) of Amendment 373 to the Constitution. (Act 91-350, p. 673, §§1, 2.)...
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45-20A-51
Section 45-20A-51 Levy of ad valorem tax. (a) In Covington County, pursuant to subsection (f) of Amendment No. 373 of the Alabama Constitution of 1901, and a resolution heretofore adopted by the City of Opp governing body after a public hearing, the governing body is authorized to levy, in addition to any and all other taxes heretofore levied, an additional ad valorem tax on the taxable properties in the city. The city governing body may impose an additional ad valorem tax in the amount of seven and one half mills on each dollar of taxable property in the city. The revenues from the tax shall be paid to the city board of education to be used for general educational purposes. (b) The increase in the rate of the tax as provided herein subject to the approval of a majority of the qualified electors residing in the city who vote on the proposed increase at a special election called and held for such purpose pursuant to the provisions of subsection (f) of Amendment No. 373 of the Alabama...
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11-81-222
Section 11-81-222 Contents of complaint; order and notice of hearing to show cause why obligations not valid. (a) The complaint by appropriate allegations, references or exhibits shall briefly state the following: the authority for issuing such obligations; the resolution or resolutions authorizing their issuance and the fact of their adoption and all essential proceedings had or taken in connection therewith; the amount of the obligations to be issued; the maximum rate of interest they are to bear; when principal and interest are to be paid and the place of payment (unless the successful bidder at public sale will have the right to name, designate, request or suggest the place of payment, which shall be stated if this is the case); the taxes, other revenues or other means provided for their payment; and, in the case of obligations payable from taxes, the amount of outstanding indebtedness payable or secured by the same taxes and the assessed valuation for the then preceding tax year...
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11-99-10
Section 11-99-10 Equalized valuation for apportionment of property taxes. (a) With respect to any taxing authority other than the public entity which created the tax increment district, the calculation of the equalized valuation of taxable property in a tax increment district may not exceed the tax increment base of the district until the district is terminated, unless agreement has been made for other arrangements under subsection (b) of this section. (b) In such cases where it can be shown that losing tax increments would be harmful to any given taxing authority or cause such taxing authority not to honor a prior binding commitment, by contract executed with the public entity prior to the designation of the tax increment district, and if an agreement has been made for such allowances through a process of negotiation at the time of the creation of the tax increment district, a taxing authority may make payments into the tax increment fund, less the sum of: (1) Any property taxes...
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45-45A-43.02
Section 45-45A-43.02 Additional tax for educational purposes. (a) For the purposes of this section, the following words have the following meanings: (1) AMENDMENT NO. 56. Amendment No. 56 of the Constitution of Alabama of 1901, now appearing as Section 216.04 of the Official Recompilation of the Constitution of Alabama of 1901, as amended. (2) AMENDMENT NO. 269. Amendment No. 269 of the Constitution of Alabama of 1901, now appearing as Section 215.05 of the Official Recompilation of the Constitution of Alabama of 1901. (3) AMENDMENT NO. 373. Amendment No. 373 of the Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation of the Constitution of Alabama of 1901. (4) AMENDMENT NO. 805. Amendment No. 805 of the Constitution of Alabama of 1901, now appearing as Section 14 Limestone County Local Amendments of the Official Recompilation of the Constitution of Alabama of 1901. (5) CITY. The City of Madison, Alabama. (6) CITY GENERAL AD VALOREM TAX. The tax...
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