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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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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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45-48A-11
Section 45-48A-11 Levy of tax for public school purposes. (a) The City of Albertville in Marshall
County, Alabama, herein called the city, is presently authorized by applicable provisions
of the Constitution of Alabama of 1901 to levy and collect an ad valorem tax for public school
purposes, herein called the city school tax, at a rate of seventy-five cents ($0.75) on each
one hundred dollars ($100) (7.5 mills on each dollar), of assessed value. Pursuant to a resolution
adopted by the governing body of the city in accordance with Amendment 373 to the Constitution
of Alabama of 1901, the city proposes to increase the rate at which the city school tax is
levied by an amount which shall not exceed for any tax year of the city, one dollar eighty
cents ($1.80) on each one hundred dollars ($100) (18 mills on each dollar), of assessed value.
(b) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, and
resolution heretofore adopted by the governing body of the...
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45-45A-35.01
Section 45-45A-35.01 Defintions. For purposes of this part, the following words have the following
meanings: (1) AMENDMENT 373. 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. (2) AMENDMENT
8 SCHOOL TAX. The ad valorem tax presently authorized to be levied by the city for public
school purposes and presently levied at the rate of 6 and 1/2 mills ($0.65 on each one hundred
dollars of assessed value) pursuant to Amendment 8 to the Constitution of Alabama of 1901,
now appearing as Section 216.01 of the Official Recompilation of the Constitution of Alabama
of 1901, the provisions of Amendment 373, and an election held in the city on August 28, 2012.
(3) CITY. The City of Huntsville, Alabama, the corporate limits of which are presently located
within portions of Limestone, Madison, and Morgan Counties. (4) SPECIAL SCHOOL AD VALOREM
TAXES. Those certain ad valorem taxes authorized to be...
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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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45-49-242.22
Section 45-49-242.22 Additional tax for public school purposes. (a) The following words and
phrases shall have the following meanings: (1) AMENDMENT 3. That amendment to the constitution
that was proposed by Act 60, S. 130, 1915 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) BOARD. The Board of School Commissioners of Mobile County. (5) CAPITAL PLAN.
The board's existing Mobile County Public School System Phase II Building Program. (6) COMMISSION.
The Mobile County Commission. (7) CONSTITUTION. The Constitution of Alabama of 1901. (8) COUNTY.
Mobile County, Alabama. (9) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem tax
for public school purposes authorized in Amendment 3 and levied and collected on taxable property
in the special school tax district. (10) SPECIAL...
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45-37A-242
Section 45-37A-242 Ad valorem tax authorized. 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 ad valorem tax
presently being levied in the City of Hoover, Alabama, pursuant to the general provisions
of the constitution and laws of the State of Alabama from the rate of sixty-five cents on
each one hundred dollars worth of taxable property in the city to the rate of two dollars
and five cents on each one hundred dollars worth of taxable property in the city (an increase
of one dollar and forty cents on each one hundred dollars worth of taxable property, or 14
mills) is approved; such additional 14 mill tax to be levied and collected for each year beginning
with the levy for the tax year October 1, 1989, to September 30, 1990, (the tax for which
year shall be due and payable October 1, 1990), and ending with the levy for the...
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45-37A-510
Section 45-37A-510 Ad valorem taxation. 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 ad valorem tax presently
being levied in the City of Vestavia Hills, Alabama, pursuant to the constitution and laws
of the State of Alabama, including the election held in the city on April 28, 1970, from the
rate of one dollar fifty-one cents on each one hundred dollars worth of taxable property in
the city to the rate of two dollars fifty-six cents on each one hundred dollars worth of taxable
property in the city (an increase of one dollar five cents on each one hundred dollars worth
of taxable property, or 10 and one-half mills) is approved; such additional 10 and one-half
mill tax to be levied and collected for each year beginning with the levy for the tax year
October 1, 1989, to September 30, 1990, (the tax for which year shall...
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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...
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45-5-241
Section 45-5-241 Increase of tax rate. (a) The following words and phrases shall have the following
meanings: (1) AMENDMENT NO. 3. That amendment to the constitution that was proposed by Act
No. 60, S. 130, 1915 Regular Session. (2) AMENDMENT NO. 373. That amendment to the constitution
that was proposed by Act No. 6, H. 170, 1978 Second Special Session. (3) COMMISSION. Blount
County Commission. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNTY. Blount
County, Alabama. (6) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem tax for
public school purposes authorized in Amendment No. 3 and levied and collected on taxable property
in the special school tax district. (7) SPECIAL SCHOOL TAX DISTRICT. The Hayden School Tax
District in the county subject to the jurisdiction and control of the Blount County Board
of Education, as the school tax district now exists or as it may be hereafter formed. (b)
The county presently levies and collects the special school district...
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