Alabama § 45-48A-11.01 Authorization to Increase Ad Valorem School Tax

Alabama Statutes

§ 45-48A-11.01 — Authorization to Increase Ad Valorem School Tax

Alabama § 45-48A-11.01

JurisdictionAlabama

Title 45Local Laws

Ch. 48AMarshall County Municipalities

Art. 1Albertville

Part 2Taxation

Subpart 1Ad Valorem

This text of Alabama § 45-48A-11.01 (Authorization to Increase 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 § 45-48A-11.01 (2026).

Text

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

(1)AMENDMENT 56. That amendment to the constitution that was pro- posed by Act 383, H. 458, 1945 Regular Session.

(2)AMENDMENT 373. That amendment to the constitution that was proposed by Act 6, H. 170, 1978 Second Special Session.

(3)CITY. Albertville, Alabama.

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

(5)COUNCIL. Albertville City Council.

(6)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 April 26, 1955, and levied and collected on taxable property in the city; being originally voted at the rate of 7.5 mills on taxable property in the city.

(b)The city presently levies and collects the special tax at a rate

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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 pro- posed by Act 383, H. 458, 1945 Regular Session.
(2) AMENDMENT 373. That amendment to the constitution that was proposed by Act 6, H. 170, 1978 Second Special Session.
(3) CITY. Albertville, Alabama.
(4) CONSTITUTION. The Constitution of Alabama of 1901.
(5) COUNCIL. Albertville City Council.
(6) 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 April 26, 1955, and levied and collected on taxable property in the city; being originally voted at the rate of 7.5 mills on taxable property in the city.
(b) The city presently levies and collects the special tax at a rate of seventy-five cents ($0.75) on each one hundred dollars ($100) (7.5 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 6 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 one dollar thirty-five cents ($1.35) on each one hundred dollars ($100) (13.5 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 one dollar thirty-five cents ($1.35) on each one hundred dollars ($100) (13.5 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 subsection (f) of Amendment 373, the proceeds referable to the increase to be used solely for public school capital outlay purposes.