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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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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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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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the
meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart.
(2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like
body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county
department of revenue, the license commissioner, or judge of probate of the county, or any
other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979.
Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The
state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session
was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor
or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature
of Alabama adopted during its Regular Session of 1979 amending the original...
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45-37-249.02
Section 45-37-249.02 Definitions. (a) As used in this part, the following words, terms, and
phrases shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) ACT 405. Act 405 of the 1967 Regular Session of the Legislature (Acts
1967, p. 1021), as amended. (2) AVERAGE DAILY MEMBERSHIP. The meaning ascribed in Section
16-13-232. (3) COMMITTEE. The Jefferson County Community Service Committee authorized in Section
45-37-249.10. (4) COUNTY. Jefferson County, Alabama. (5) COUNTY COMMISSION. The Jefferson
County Commission. (6) EXISTING SCHOOL WARRANTS. Collectively, the following limited obligation
warrants issued by the county for the benefit of public schools in the county: a. Limited
Obligation School Warrants, Series 2004-A, b. Limited Obligation School Warrants, Series 2005-A
and c. Limited Obligation School Warrants, Series 2005-B. (7) JEFFERSON COUNTY LEGISLATIVE
DELEGATION. The elected members of the House of Representatives and...
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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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45-41-141.12
Section 45-41-141.12 Special elections regarding financial charges. (a) The commission may
at any time and from time to time call a special election to be held in any district, for
the purpose of determining whether a financial charge shall be authorized to be levied and
collected within such district, whether the rate (or maximum rate) of any financial charge
then authorized to be levied in a district shall be authorized to be increased, or whether
the period of time (or maximum period of time) during which any such financial charge is then
authorized to be levied shall be extended (as the case may be). The commission shall cause
notice of such election to be given by publication, once a week for three successive weeks,
in a newspaper published and having general circulation in the county, the first publication
to be made at least 21 days before such election. Such notice shall state the purpose for
which such election is to be held, the time and places for holding the same, the...
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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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45-44-241
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-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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