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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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45-37A-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.)...
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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.)...
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16-13-120
Section 16-13-120 Authority to issue; interest rate; terms, use of proceeds, etc. In any county
in which a special license or privilege tax or excise tax may now or hereafter be levied,
or the proceeds of any ad valorem tax equivalent shall be apportioned, by local act of the
Legislature of Alabama, the county board of education of the county or the city board of education
of any city in the county, as the case may be, may sell and issue interest-bearing warrants,
the principal of and the interest on which shall be payable solely from that portion of the
proceeds from such tax or tax equivalent which may be apportioned and paid to such board of
education. Any such warrants may bear such rate or rates of interest not exceeding 12 percent
per annum, payable semiannually, may be in such denomination or denominations, may mature
over such period of time not exceeding 30 years after their date, may be sold at public or
private sale at such price or prices, may be made redeemable prior to...
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45-49-43.01
Section 45-49-43.01 License tax. The license tax levied against buyers as described in Section
45-49-43 shall be five hundred dollars ($500) per calendar year. There shall be no half-year
license. (Act 81-445, p. 767, § 3.)...
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40-10-181
Section 40-10-181 Definitions. For purposes of this article, the following terms shall have
the following meanings: (1) TAX COLLECTING OFFICIAL. The elected or appointed person responsible
for collecting ad valorem taxes in a county. (2) TAX LIEN. The perpetual first priority lien
provided by Section 40-1-3 against any parcel of real property representing taxes assessed
and levied against the property, together with interest, penalties, fees, and costs applicable
by law to the taxes. (3) TAX LIEN AUCTION. The public sale of all tax liens advertised under
Section 40-10-182 and held no earlier than March 1 or later than June 15 of the current ad
valorem tax year where the awarding of the tax lien certificate is based on the lowest interest
rate bid on a tax lien. (4) TAX LIEN SALE. The sale of an unsold tax lien by private sale
between a tax collecting official and the purchaser of a tax lien under Section 40-10-199.
(5) UNIFORM PARCEL NUMBER. The unique parcel identification number...
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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.)...
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11-11-2
Section 11-11-2 Counties to which chapter applicable. The provisions of this chapter shall
apply only to each county in this state during each fiscal year of the county next succeeding
a fiscal year during which the county collected as much as or more than $40,000.00 from the
special ad valorem tax at a rate not exceeding one fourth of one percent which is authorized
to be levied by the county under the provisions of Section 215 of the Constitution of Alabama
of 1901 for the payment of any debt or liability created after the adoption of the said Constitution
for the erection of necessary public buildings, bridges or roads. (Acts 1967, No. 220, p.
585, §1.)...
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45-11-242.20
Section 45-11-242.20 Continuation of existing tax. (a) Chilton County presently levies and
collects a special tax for a trade school and rural and industrial development in the county
at a rate of thirty cents ($.30) on each one hundred dollars (three mills on each dollar)
of assessed value pursuant to an election held in the county on December 4, 1984. That tax
will expire on December 31, 2004. Pursuant to a resolution adopted by the county commission
in accordance with Amendment No. 373, the county proposes to continue the rate at which it
may levy and collect the special tax to a maximum rate, for any tax year, which is equal to
thirty cents ($.30) on each one hundred dollars (three mills on each dollar) of assessed value,
until December 31, 2024. (b) Pursuant to subsection (f) of Amendment No. 373 and a resolution
adopted by the county commission after a public hearing, the county commission may continue
to levy the special tax to a maximum rate, for any tax year, which is equal to...
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37-11C-4
Section 37-11C-4 Allowance and claim of tax credits; Railroad Rehabilitation Income Tax Credit
Account; written transfer agreements. (a) For tax years beginning after December 31, 2019,
there is a credit allowed against the state income tax levied by Section 40-18-2 equal to
50 percent of an eligible taxpayer's qualified railroad rehabilitation expenditures. The tax
credit allowed under this section may not exceed three thousand five hundred dollars ($3,500)
multiplied by the number of miles of railroad track owned or leased within the state by the
eligible taxpayer at the close of the taxable year. (b) There is created within the Education
Trust Fund a separate account named the Railroad Rehabilitation Income Tax Credit Account.
The Commissioner of Revenue shall certify to the state Comptroller the amount of income tax
credits under this section and the state Comptroller shall transfer into the Railroad Rehabilitation
Income Tax Credit Account only the amount from sales tax revenues...
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