Alabama § 45-37A-231 Ad Valorem Taxation

Alabama Statutes

§ 45-37A-231 — Ad Valorem Taxation

Alabama § 45-37A-231

JurisdictionAlabama

Title 45Local Laws

Ch. 37AJefferson County Municipalities

Art. 23Homewood

Part 2Tax

This text of Alabama § 45-37A-231 (Ad Valorem Taxation) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-37A-231 (2026).

Text

(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 ass

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(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 assessed value.
(b) The city presently levies and collects the special tax at a rate of $.90 on each one hundred dollars (9 mills on each dollar) of assessed value pursuant to Amendment 56. Pursuant to a resolution adopted by the council in accordance with Amendment 373, the city proposes to increase (by 9.2 mills) the rate at which it may levy and collect the special tax to a maximum rate, for any tax year, which is equal to $1.82 on each one hundred dollars (18.2 mills on each dollar) of assessed value.
(c) Pursuant to subsection (f) of Amendment 373 and a resolution adopted by the council after a public hearing, the council may increase the rate at which the city levies and collects the special tax to a maximum rate, for any tax year, which is equal to $1.82 on each one hundred dollars (18.2 mills on each dollar) of assessed value, the increase of 9.2 mills on each dollar of assessed value to be used as follows: 4 mills for general municipal purposes and 5.2 mills to be paid over to the Homewood City Board of Education and used for public school purposes.
(d) The increase in the rate at which the special 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 city who vote on the proposed increase at a special election called and held for such purpose pursuant to the provisions of subsection (f) of Amendment 373.