Alabama § 45-45A-35.02 Modification of Ad Valorem Taxation Rate — Promotion of Equal and Uniform Levy

Alabama Statutes

§ 45-45A-35.02 — Modification of Ad Valorem Taxation Rate — Promotion of Equal and Uniform Levy

Alabama § 45-45A-35.02

JurisdictionAlabama

Title 45Local Laws

Ch. 45AMadison County Municipalities

Art. 3Huntsville

Part 6Taxation

This text of Alabama § 45-45A-35.02 (Modification of Ad Valorem Taxation Rate — Promotion of Equal and Uniform Levy) 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 § 45-45A-35.02 (2026).

Text

The Amendment 8 school tax, presently levied in portions of the city at a rate of 6.5 mills ($0.65 on each one hundred dollars of assessed value), and the special school ad valorem taxes, presently levied in portions of the school tax district of the city at rates aggregating 15 and 1/2 mills ($1.55 on each one hundred dollars of assessed value), currently result in the aggregate levy and collection of 22 mills of ad valorem tax for public school purposes in respect of property in the city to which the taxes are applicable. Pursuant to a resolution adopted by the city council of the city, following a public hearing held in accordance with Amendment 373, the city proposes, so as to promote the equal and uniform levy of ad valorem taxes for school purposes equivalent to the aggregate of the 

Free access — add to your briefcase to read the full text and ask questions with AI

The Amendment 8 school tax, presently levied in portions of the city at a rate of 6.5 mills ($0.65 on each one hundred dollars of assessed value), and the special school ad valorem taxes, presently levied in portions of the school tax district of the city at rates aggregating 15 and 1/2 mills ($1.55 on each one hundred dollars of assessed value), currently result in the aggregate levy and collection of 22 mills of ad valorem tax for public school purposes in respect of property in the city to which the taxes are applicable. Pursuant to a resolution adopted by the city council of the city, following a public hearing held in accordance with Amendment 373, the city proposes, so as to promote the equal and uniform levy of ad valorem taxes for school purposes equivalent to the aggregate of the rate of the ad valorem taxes presently levied under the Amendment 8 school tax and the special school ad valorem taxes on property located throughout the city and the city school district, to modify, subject to approval by a majority of the qualified electors of the city voting on the proposed change, the maximum rate at which the city may levy and collect the Amendment 8 school tax to a rate not exceeding 22 mills ($2.20 on each one hundred dollars of assessed value), the levy of the tax at such modified rate to be conditioned upon enactment of this part and, in respect of property within the school district of the city in any county in which the city is then situated, the corresponding reduction prior to or contemporaneously with the levy, of the rates at which the special school ad valorem taxes were levied for public school purposes.