Code of Alabama - Title 45: Local Laws - Section 45-49-242.21 - Special ad valorem tax for public school purposes

Section 45-49-242.21 - Special ad valorem tax for public school purposes.

(a) The following words and phrases used in this section, and others evidently intended as the equivalent thereof, in the absence of a clear implication herein otherwise, shall be given the following respective interpretations herein:

(1) AMENDMENT 3. That amendment to the constitution that was pro- posed by Act 60 enacted at the 1915 Regular Session of the Legislature of Alabama.

(2) AMENDMENT 325. That amendment to the constitution that was proposed by Act 116 enacted at the 1971 Third Special Session of the Legislature of Alabama.

(3) AMENDMENT 373. That amendment to the constitution that was proposed by Act 6 enacted at the 1978 Second Special Session of the Legislature of Alabama.

(4) COMMISSION. The Mobile County Commission or other governing body of the county.

(5) CONSTITUTION. The Constitution of Alabama of 1901.

(6) COUNTY. Mobile County, Alabama.

(7) MOBILE SCHOOL TAX DISTRICT. The special school tax district in the county subject to the jurisdiction and control of the Board of School Commissioners of Mobile County, which consists of all the area lying within the boundaries of Mobile County, Alabama, as such school tax district now exists or as it may be hereafter formed.

(8) SPECIAL SCHOOL DISTRICT TAX. The special ad valorem tax for public school purposes that is authorized in Section 2 of Amendment 3 to be levied and collected on taxable property in the Mobile School Tax District.

(b) The county is presently authorized to levy and collect the special school district tax at a rate of thirty-five cents ($0.35) on each one hundred dollars (3.5 mills on each dollar) of assessed value pursuant to Amendment 3 and proceedings heretofore taken by the commission under Amendment 325. Pursuant to a resolution adopted by the commission in accordance with Amendment 373, the county proposes to increase the rate at which the county is authorized to levy and collect the special school district tax to a maximum rate, for any tax year, which is equal to one dollar thirty-five cents ($1.35) on each one hundred dollars (13.5 mills on each dollar) of assessed value.

(c) Pursuant to subsection (f) of Amendment 373 and a resolution hereto- fore adopted by the commission after a public hearing, the commission is hereby authorized to increase the rate at which the county is authorized to levy and collect the special school district tax to a maximum rate, for any tax year, which is equal to one dollar thirty-five cents ($1.35) on each one hundred dollars (13.5 mills on each dollar) of assessed value.

(d) The increase in the rate at which the special school district tax may be levied and collected pursuant to this section is subject to the approval of a majority of the qualified electors residing in the Mobile School Tax District who vote on the proposed increase at a special election called and held for such purpose pursuant to subsection (f) of Amendment 373.

(Act 88-305, p. 465, §§1-4.)

Last modified: May 3, 2021