45-48-246
Section 45-48-246 Levy and collection of tax. (a) The Marshall County Commission may levy from
each producer of coal in Marshall County a privilege or license tax to be known as a severance
tax. The rate of the tax shall be established by the county commission. (b) The tax herein
levied shall be in addition to any state tax heretofore or hereafter imposed on the severance
of coal, but shall be the only severance tax levied by the county on coal. The amount collected
from such tax shall be deposited in the Marshall County Road and Bridge Fund to be distributed
to the district from which the coal was mined. (c) The Marshall County Commission shall require
each producer of coal in such county to file with the commission a surety bond approved by
the commission guaranteeing payment of the severance tax levied in accordance with this section.
(d) The State Department of Revenue shall collect the severance tax levied by this section
in addition to the severance tax levied by Chapter 13 of...
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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...
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45-2-244.077
Section 45-2-244.077 Charge for collections; dispositition of funds. The county commission
shall be authorized to charge an amount not less than two percent nor more than five percent
of the special county tax collected in the county under this subpart for collecting the special
county tax. In order to charge more than two percent of the special county tax for collecting
the tax, the county commission and the Baldwin County Board of Education shall be required
to agree upon such additional percentage for collection. Prior to any other distribution,
two percent of all net revenues herein collected shall be appropriated to the Juvenile Court
for Baldwin County to be used for drug interdiction and education programs; staffing; and
the leasing, building, staffing, and operation of a home for juveniles; and one percent of
all net revenues collected shall be appropriated to the Baldwin County District Attorney's
Office to be expended for education and intervention programs, with emphasis on...
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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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16-13-93
Section 16-13-93 Form. The following form of warrant shall be valid and sufficient for warrants
issued hereunder, but any other appropriate form may be used: "No. ___ $ ____ State of
Alabama county (city) board of education of the County (City) of ____. County, (City, District
No. _____) capital outlay (refunding) school warrant. The county (city) board of education
of the County (City) of ____, Alabama, is indebted to bearer in the sum of ____ dollars and
hereby directs the custodian (treasurer) of the public school funds of the county (city) to
pay to bearer the said sum on ____, 2__, with interest meanwhile at the rate of ____. percent
per annum payable semiannually to the bearer of the respective coupons therefor hereto attached,
both principal and interest being payable at ____ from the proceeds of a special tax of $.30
on each $100.00 of taxable property in the said county (in the said city, in School District
No. ____ of the said county) duly authorized to be levied and...
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45-36-246
Section 45-36-246 Levy and collection of tax. (a) There is levied from each producer of coal
in Jackson County a privilege or license tax to be known as a severance tax. The rate of the
tax shall be twenty cents ($.20) per ton of coal severed. (b) The tax herein levied shall
be in addition to any state tax heretofore or hereafter imposed on the severance of coal,
but shall be the only severance tax levied by the county on coal. One hundred percent of the
net proceeds from such tax shall be deposited in a special fund known as the Coal Severance
Tax Road Fund. Expenditures from this Coal Severance Tax Road Fund shall be made for the purpose
of repairs, maintenance, and construction of roads and bridges in Jackson County with preference
to be given, when possible, to roads and bridges which have been damaged by coal hauling and
mining activities but with the Jackson County Commission to have sole discretion in determining
and designating upon which roads and bridges such sums shall be...
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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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45-41-241
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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45-43-241
Section 45-43-241 Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment 373
to the Constitution of Alabama of 1901, the Lowndes County Commission, in addition to any
other tax, may levy an ad valorem tax in the amount of three mills on each dollar of taxable
property in the county. The tax herein authorized, if levied, shall begin on the tax year
beginning October 1, 2003. The revenue from the additional tax shall be paid to the county
general fund to be used for county general fund purposes by the county commission, including,
but not limited to, funding the E911 system and fire departments and fire protection. (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
2002-326, p. 895, § 1; Act 2002-327, p. 895, § 1.)...
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45-23A-92
Section 45-23A-92 Ad valorem tax. (a) The governing body of the City of Ozark in Dale County
may levy and collect an additional ad valorem tax at a rate not exceeding seven mills per
each one dollar ($1) on the value of the taxable property within the city, the proceeds of
which tax shall be used exclusively first for the retirement of the debt created pursuant
to the construction and additions to Carroll High School, and thereafter for educational and
school purposes as determined by the Ozark City Council; provided, however, the rate of such
tax, the time it is to continue and the purpose thereof shall have been first submitted to
a vote of the qualified electors of the City of Ozark and voted for by a majority of those
voting at such election. The additional taxes levied and imposed by this section shall become
effective October 1, 1987, upon referendum approved by a majority of the qualified electors
of the municipality, called by the municipal governing body at the next special,...
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