Section 45-37A-460 - Ad valorem school tax.

AL Code § 45-37A-460 (2019) (N/A)
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(a) 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 district ad valorem school tax presently being levied pursuant to Amendments 3, 325, and 373 to the Constitution of Alabama of 1901, in the school tax district in Jefferson County known as Tarrant City School District and consisting of all that part of Jefferson County within the corporate limits of the City of Tarrant, Alabama, (the Tarrant School District) from the rate of fifty-two cents ($.52) on each one hundred dollars worth of taxable property in the Tarrant School District to the rate of one dollar and twelve cents ($1.12) on each one hundred dollars worth of taxable property in the Tarrant School District (an increase of sixty cents ($.60) on each one hundred dollars worth of taxable property, or six mills) is approved; such additional six mill tax to be levied and collected by the governing body of Jefferson County for each year beginning with the levy for the tax year October 1, 1994, to September 30, 1995, (the tax for which year shall be due and payable October 1, 1995) or such later year for which the required electorate approval may be obtained for the earliest possible levy and collection, and ending with the levy for the tax year October 1, 2020, to September 30, 2021, the tax for which year shall be due and payable October 1, 2021) for public school purposes; provided, that the aforesaid increased rate of such tax, the time it is to continue, and the purpose thereof shall have been first submitted to the vote of the qualified electors of the Tarrant School District, and voted for by a majority of those voting at a special election called and held in accordance with the law governing special elections.

(b) In implementation of Amendment 373 with respect to the proposed district ad valorem school tax increase in the Tarrant School District: (1) All action heretofore taken by the Jefferson County Commission in conducting the public hearing and proposing the tax increase (subject to approval to the Legislature of Alabama and the Tarrant School District electorate) at an increased rate of up to six mills and for a period of time beginning with the October 1, 1994, collection and ending with the October 1, 2021, collection or such shorter period for which the required approvals are obtained, is hereby ratified, validated, and confirmed, and (2) if any proposal to levy the additional district ad valorem school tax at a rate not exceeding the six mill increase specified above for the period specified above or any shorter period included therein, is defeated at any special election, subsequent special elections may be held on the tax increase at the same or any lesser rate and for the same or any lesser period without an additional public hearing or Jefferson County Commission approval or further approval by the Legislature of Alabama.

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