Alabama § 45-37A-351 Special School District Tax

Alabama Statutes

§ 45-37A-351 — Special School District Tax

Alabama § 45-37A-351

JurisdictionAlabama

Title 45Local Laws

Ch. 37AJefferson County Municipalities

Art. 35Mountain Brook

Part 2Taxation

This text of Alabama § 45-37A-351 (Special School District 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-351 (2026).

Text

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

(1)AMENDMENT 316. That certain amendment to the constitution that was proposed by Act 509 enacted at the 1971 Regular Session of the Legislature of Alabama.

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

(3)COMMISSION. The Jefferson County Commission or other governing body of the county.

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

(5)COUNTY. Jefferson County, Alabama.

(6)SPECIAL SCHOOL DISTRICT TAX. The special ad valorem tax for pub

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The following words and phrases used in this section and others evidently intended as the equivalent thereof, shall, in the absence of a clear implication herein otherwise, be given the following respective interpretations herein:
(1) AMENDMENT 316. That certain amendment to the constitution that was proposed by Act 509 enacted at the 1971 Regular Session of the Legislature of Alabama.
(2) AMENDMENT 373. That certain amendment to the constitution that was proposed by Act 6 enacted at the 1978 Second Special Session of the Legislature of Alabama.
(3) COMMISSION. The Jefferson County Commission or other governing body of the county.
(4) CONSTITUTION. The Constitution of Alabama of 1901.
(5) COUNTY. Jefferson County, Alabama.
(6) SPECIAL SCHOOL DISTRICT TAX. The special ad valorem tax for public school purposes that is authorized in Amendment 316 to be levied and collected on taxable property in the special school tax district.
(7) SPECIAL SCHOOL TAX DISTRICT. The special school tax district in the county subject to the jurisdiction and control of the Board of Education of the City of Mountain Brook, which consists of all the area lying within the corporate limits of the City of Mountain Brook, Alabama, as such school tax district now exists or as it may be hereafter formed.
(b) The county is presently authorized to levy and collect the special school district tax at a rate of $.85 on each one hundred dollars (8.5 mills on each dollar) of assessed value pursuant to Amendment 316 and proceedings heretofore taken by the county commission under Amendment 373. Pursuant to a resolution adopted by the county 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 $1.85 on each one hundred dollars (18.5 mills on each dollar) of assessed value.
(c) Pursuant to subsection (f) of Amendment 373 and a resolution heretofore adopted by the county commission after a public hearing, the county 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 $1.85 on each one hundred dollars (18.5 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 special 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.