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
45-11-242
Section 45-11-242 Levy and collection of tax; disposition of funds. (a) In Chilton County, in addition to any and all other taxes heretofore or hereafter levied, the Chilton County Commission is hereby authorized to levy an ad valorem tax, not to exceed five mills, on each dollar of taxable property effective upon ratification by the qualified electors, at a referendum called for the purpose, within 90 days after June 11, 1987. (b) The county commission shall collect the ad valorem taxes in the same manner and at the same period, as are all other existing ad valorem taxes, on a pro rata basis of the period the tax has been effective on October 1, 1987, and then each year thereafter. (c) The county commission shall deposit the net tax revenues in the county general fund with one mill earmarked for law enforcement within the county. One-half mill shall be earmarked for the purposes of public health, indigent health care, and disease prevention. One-half mill shall be earmarked for...
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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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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state and local tax liability of multistate taxpayers, including the equitable apportionment of tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article II. Definitions. As used in this compact: 1. "State" means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States. 2. "Subdivision" means any governmental unit or special district of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
45-48A-11.01
Section 45-48A-11.01 Authorization to increase ad valorem school tax. (a) The following words and phrases shall have the following meanings: (1) AMENDMENT 56. That amendment to the constitution that was pro- posed by Act 383, H. 458, 1945 Regular Session. (2) AMENDMENT 373. That amendment to the constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (3) CITY. Albertville, Alabama. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNCIL. Albertville City Council. (6) SPECIAL TAX. The special ad valorem tax for public school purposes authorized in Amendment 56 and pursuant to an election held in the city on April 26, 1955, and levied and collected on taxable property in the city; being originally voted at the rate of 7.5 mills on taxable property in the city. (b) The city presently levies and collects the special 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48A-11.01.htm - 2K - Match Info - Similar pages
45-22A-22
Section 45-22A-22 Increase to special ad valorem tax. (a) The following words and phrases shall have the following meanings: (1) AMENDMENT No. 56. That amendment to the constitution that was proposed by Act No. 383, H. 458, 1945 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) CITY. Cullman, Alabama. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNCIL. Cullman City Council. (6) SPECIAL SCHOOL TAX. The special ad valorem tax for the support and furtherance of education authorized in Amendment No. 56 and an election held in the city on April 19, 1960, 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 $.75 on each one hundred dollars (7.5 mills on each dollar) of assessed value pursuant to Amendment No. 56. Pursuant to a resolution adopted by the council in accordance with Amendment No. 373,...
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45-45A-35.02
Section 45-45A-35.02 Modification of ad valorem taxation rate - Promotion of equal and uniform levy. The Amendment 8 school tax, presently levied in portions of the city at a rate of 6.5 mills ($0.65 on each one hundred dollars of assessed value), and the special school ad valorem taxes, presently levied in portions of the school tax district of the city at rates aggregating 15 and 1/2 mills ($1.55 on each one hundred dollars of assessed value), currently result in the aggregate levy and collection of 22 mills of ad valorem tax for public school purposes in respect of property in the city to which the taxes are applicable. Pursuant to a resolution adopted by the city council of the city, following a public hearing held in accordance with Amendment 373, the city proposes, so as to promote the equal and uniform levy of ad valorem taxes for school purposes equivalent to the aggregate of the rate of the ad valorem taxes presently levied under the Amendment 8 school tax and the special...
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16-13-194
Section 16-13-194 School tax district - Consolidation - Generally. When it shall seem desirable to enlarge any school tax district by consolidating with it any adjacent territory or district, which may or may not be levying any special school tax, the county board of education may petition the county commission to call an election in all of the districts concerned, including the school tax district proposed to be enlarged to determine whether a special tax for a uniform rate and time shall be voted in each and every one of the districts. The proposed rate and time shall not be less than the maximum rate in any school tax district or the maximum time in any such district. (School Code 1927, §275; Code 1940, T. 52, §264.)...
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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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45-48A-62
Section 45-48A-62 Increase to tax for public school purposes. (a) For the purposes of this section, the following words have the following meanings: (1) AMENDMENT 56. Amendment 56 to the Constitution of Alabama 1901, now appearing as Section 216.04 of the Official Recompilation of the Constitution of Alabama of 1901, as amended. (2) 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, as amended. (3) CITY. The City of Guntersville. (4) CITY SPECIAL SCHOOL AD VALOREM TAX. The tax authorized pursuant to the applicable provisions of the general laws of this state and pursuant to Amendment 56 and Amendment 373 levied by the city for public school purposes, or for capital outlay or debt service for public schools, and without express limit as to time. (b) The city presently levies and collects the city special school ad valorem tax for public school purposes. Pursuant to a...
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