Alabama § 45-37A-500.02 Increase to Ad Valorem School Tax

Alabama Statutes

§ 45-37A-500.02 — Increase to Ad Valorem School Tax

Alabama § 45-37A-500.02

Title 45Local Laws

Ch. 37AJefferson County Municipalities

Art. 50Trussville

This text of Alabama § 45-37A-500.02 (Increase to Ad Valorem School 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-500.02 (2026).

Text

(a)For the purposes of this section, the following words have the following meanings:

(1)ALABAMA CONSTITUTION. The Constitution of Alabama of 2022, as amended.

(2)CITY. The City of Trussville, Alabama.

(3)CITY COUNCIL. The City Council of the City of Trussville.

(4)SCHOOL BOARD. The Trussville City Board of Education.

(5)SCHOOL FUNDING PROPOSAL. The proposal to increase the rate at which the Special School Tax is authorized for levy and collection to a maximum rate, for any tax year of the city, which is equal to one dollar ninety-nine cents ($1.99) on each one hundred dollars (19.9 mills on each dollar) of assessed value, an increase of up to one dollar twenty-nine cents ($1.29) on each one hundred dollars (12.9 mills on each dollar) of assessed value to be used for public school pu

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(a) For the purposes of this section, the following words have the following meanings:
(1) ALABAMA CONSTITUTION. The Constitution of Alabama of 2022, as amended.
(2) CITY. The City of Trussville, Alabama.
(3) CITY COUNCIL. The City Council of the City of Trussville.
(4) SCHOOL BOARD. The Trussville City Board of Education.
(5) SCHOOL FUNDING PROPOSAL. The proposal to increase the rate at which the Special School Tax is authorized for levy and collection to a maximum rate, for any tax year of the city, which is equal to one dollar ninety-nine cents ($1.99) on each one hundred dollars (19.9 mills on each dollar) of assessed value, an increase of up to one dollar twenty-nine cents ($1.29) on each one hundred dollars (12.9 mills on each dollar) of assessed value to be used for public school purposes.
(6) SPECIAL SCHOOL TAX. The ad valorem tax authorized by Section 216.04 of the Alabama Constitution and an election held in the city on February 25, 2014, to be levied and collected on taxable property in the city at the rate of seventy cents ($0.70) on each one hundred dollars (7 mills on each dollar) of assessed value.
(b) The city presently levies and collects the special school tax at the rate of seventy cents ($0.70) on each one hundred dollars (7 mills on each dollar) of assessed value. Pursuant to a resolution adopted by the city council after a public hearing in accordance with Section 217(f) of the Alabama Constitution, and at the request of the school board, the city has made and adopted the school funding proposal.
(c) Pursuant to Section 217(f) of the Alabama Constitution and a resolution adopted by the city council after a public hearing, the school funding proposal is hereby approved and the city council may increase the rate at which the city levies and collects the special school tax to a maximum rate, for any tax year, which is equal to one dollar ninety-nine cents ($1.99) on each one hundred dollars (19.9 mills on each dollar) of assessed value, an increase of up to 12.9 mills on each dollar of assessed value to be used for public school purposes.
(d) The increase in the rate at which the special school 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 Section 217(f) of the Alabama Constitution.