Alabama § 45-37A-351.02 Special Ad Valorem Tax for Public School Purposes

Alabama Statutes

§ 45-37A-351.02 — Special Ad Valorem Tax for Public School Purposes

Alabama § 45-37A-351.02

JurisdictionAlabama

Title 45Local Laws

Ch. 37AJefferson County Municipalities

Art. 35Mountain Brook

Part 2Taxation

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Bluebook

Ala. Code § 45-37A-351.02 (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. Mountain Brook, Alabama.

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

(6)COUNCIL. Mountain Brook City Council.

(7)SPECIAL TAX. The special ad valorem tax for public school purposes 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 th

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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. Mountain Brook, Alabama.
(5) CONSTITUTION. The Constitution of Alabama of 1901.
(6) COUNCIL. Mountain Brook City Council.
(7) SPECIAL TAX. The special ad valorem tax for public school purposes 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 10.6 mills on each dollar of assessed value.
(b) The city presently levies and collects the special tax at a rate of $1.06 on each one hundred dollars (10.6 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 not greater than 12 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 $2.26 on each one hundred dollars (22.6 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 $2.26 on each one hundred dollars (22.6 mills on each dollar) of assessed value.
(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.