Alabama § 45-37A-351.03 Increase to Ad Valorem Tax

Alabama Statutes

§ 45-37A-351.03 — Increase to Ad Valorem Tax

Alabama § 45-37A-351.03

JurisdictionAlabama

Title 45Local Laws

Ch. 37AJefferson County Municipalities

Art. 35Mountain Brook

Part 2Taxation

This text of Alabama § 45-37A-351.03 (Increase to Ad Valorem 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-351.03 (2026).

Text

(a)The following words and phrases shall have the following meanings:

(1)AMENDMENT NO. 56. That amendment to the Constitution of Alabama of 1901, now appearing as Section 216.04 of the Constitution of 2022.

(2)AMENDMENT NO. 325. That amendment to the Constitution of Alabama of 1901, now appearing as Section 217 of the Constitution of 2022.

(3)AMENDMENT NO. 373. That amendment to the Constitution of Alabama of 1901, now appearing as Section 217 of the Constitution of 2022.

(4)CITY. Mountain Brook, Alabama.

(5)CITY COUNCIL. Mountain Brook City Council.

(6)SPECIAL TAX. The special ad valorem tax for public school purposes authorizedin Amendment No. 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

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(a) The following words and phrases shall have the following meanings:
(1) AMENDMENT NO. 56. That amendment to the Constitution of Alabama of 1901, now appearing as Section 216.04 of the Constitution of 2022.
(2) AMENDMENT NO. 325. That amendment to the Constitution of Alabama of 1901, now appearing as Section 217 of the Constitution of 2022.
(3) AMENDMENT NO. 373. That amendment to the Constitution of Alabama of 1901, now appearing as Section 217 of the Constitution of 2022.
(4) CITY. Mountain Brook, Alabama.
(5) CITY COUNCIL. Mountain Brook City Council.
(6) SPECIAL TAX. The special ad valorem tax for public school purposes authorizedin Amendment No. 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 levied at the rate of five mills on each dollar of assessed value and, pursuant to proceedings heretofore taken under Amendment No. 325 and Amendment No. 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 a resolution adopted by the city council in accordance with Amendment No. 373, the city proposes to increase by 10 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 $2.06 on each one hundred dollars (20.6 mills on each dollar) of assessed value.
(c) Pursuant to subsection (f) of Amendment No. 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 for public school purposes to a maximum rate, for any tax year, which is equal to $2.06 on each one hundred dollars (20.6 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 No. 373.