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Section 45-37A-242.01 - Special school district tax.

AL Code § 45-37A-242.01 (2019) (N/A)
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(a) The following words and phrases shall have the following meanings:

(1) AMENDMENT 3. That amendment to the constitution that was proposed by Act 60, S. 130, 1915 Regular Session.

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

(3) COMMISSION. Jefferson County Commission.

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

(5) COUNTY. Jefferson County, Alabama.

(6) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem tax for public school purposes authorized in Amendment 3 and levied and collected on taxable property in the special school tax district.

(7) SPECIAL SCHOOL TAX DISTRICT. The special school tax district in the county subject to the jurisdiction and control of the Hoover City Board of Education, which consists of all the area in the county lying within the corporate limits of the City of Hoover, Alabama, as the school tax district now exists or as it may be hereafter formed.

(b) The county presently levies and collects the special school district tax at a rate of $.51 on each one hundred dollars (5.1 mills on each dollar) of assessed value pursuant to Amendment 3 and Amendment 373. Pursuant to a resolution adopted by the county commission in accordance with Amendment 373, the county proposes to increase the rate at which it may levy and collect the special school district tax to a maximum rate, for any tax year, which is equal to $1.39 on each one hundred dollars (13.9 mills on each dollar) of assessed value.

(c) Pursuant to subsection (f) of Amendment 373 and a resolution adopted by the county commission after a public hearing, the county commission may increase the rate at which the county levies and collects the special school district tax to a maximum rate, for any tax year, which is equal to $1.39 on each one hundred dollars (13.9 mills on each dollar) of assessed value.

(d) The increase in the rate at which the special school district 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 special school tax district 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.

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Section 45-37A-242.01 - Special school district tax.