Alabama § 45-52A-62 Assessment and Collection of Ad Valorem Tax for Public School Purposes

Alabama Statutes

§ 45-52A-62 — Assessment and Collection of Ad Valorem Tax for Public School Purposes

Alabama § 45-52A-62

JurisdictionAlabama

Title 45Local Laws

Ch. 52AMorgan County Municipalities

Art. 6Hartselle

Part 3Taxation

This text of Alabama § 45-52A-62 (Assessment and Collection of Ad Valorem Tax for Public School Purposes) 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 § 45-52A-62 (2026).

Text

(a)The City of Hartselle in Morgan County, Alabama (herein called the city), is presently authorized by applicable provisions of the Constitution of Alabama of 1901 to levy and collect ad valorem taxes and currently levies and collects for general municipal purposes an ad valorem tax of one-half of one percent of the assessed value of all property situated within the corporate limits of the City of Hartselle. Pursuant to a resolution adopted by the governing body of the city in accordance with Amendment 373 to the Constitution of Alabama of 1901, the city proposes to increase the rate at which it may levy ad valorem taxes for any tax year of the city by an additional eighty cents ($0.80) on each one hundred dollars ($100) (8 mills on each dollar) of assessed value provided that the procee

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(a) The City of Hartselle in Morgan County, Alabama (herein called the city), is presently authorized by applicable provisions of the Constitution of Alabama of 1901 to levy and collect ad valorem taxes and currently levies and collects for general municipal purposes an ad valorem tax of one-half of one percent of the assessed value of all property situated within the corporate limits of the City of Hartselle. Pursuant to a resolution adopted by the governing body of the city in accordance with Amendment 373 to the Constitution of Alabama of 1901, the city proposes to increase the rate at which it may levy ad valorem taxes for any tax year of the city by an additional eighty cents ($0.80) on each one hundred dollars ($100) (8 mills on each dollar) of assessed value provided that the proceeds of the additional tax are used exclusively for public school purposes.
(b) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901 and a resolution heretofore adopted by the governing body of the city after a public hearing, the governing body of the city is authorized to increase the rate at which the city may levy and collect ad valorem taxes for any tax year of the city by an additional eighty cents ($0.80) on each one hundred dollars ($100) (8 mills on each dollar) of assessed value; provided, however, that the ordinance or resolution by which such levy is made shall direct the tax collector to distribute the proceeds of the additional tax directly to the Treasurer of the Hartselle City Board of Education to be used exclusively for public school purposes.
(c) The authority granted by this section shall not be construed to prohibit an increase in the rate at which ad valorem taxes for general municipal purposes and other purposes may be levied pursuant to the Constitution of Alabama of 1901 or any amendment to the constitution.
(d) The increase in the rate at which ad valorem taxes may be levied and collected pursuant to this section is subject to the approval of a majority of the qualified electors residing within 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 to the Constitution of Alabama of 1901.
(e) Anything contained in this section to the contrary notwithstanding, the authority granted by this section to the governing body of the city to increase the rate at which the ad valorem taxes may be levied and collected shall expire 26 years after the first day of the first tax year of the city for which the ad valorem taxes are levied at the increased rate pursuant to this section.