Alabama § 45-37A-242.02 Special Property Tax

Alabama Statutes

§ 45-37A-242.02 — Special Property Tax

Alabama § 45-37A-242.02

JurisdictionAlabama

Title 45Local Laws

Ch. 37AJefferson County Municipalities

Art. 24Hoover

Part 3Taxation

This text of Alabama § 45-37A-242.02 (Special Property Tax) 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-242.02 (2026).

Text

(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

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(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 tax year, which is equal to $3.05 on each one hundred dollars (30.5 mills on each dollar) of assessed value.
(c) Pursuant to subsection (f) of Amendment 373 and a resolution adopted by the city council after a public hearing, the city 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 $3.05 on each one hundred dollars (30.5 mills on each dollar) of assessed value (the increase of 10 mills on each dollar of assessed value to be used by the Hoover City Board of Education for public school purposes, as is 14 mills of the 20.5 mill tax).
(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 subsection (f) of Amendment 373.