LegalFix

Section 45-39A-14.01 - Special ad valorem tax for public school purposes.

AL Code § 45-39A-14.01 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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

(1) AMENDMENT 8. That amendment to the Constitution that was proposed by Act 650, S. 593, 1919 General Session.

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

(3) CITY. Florence, Alabama.

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

(5) COUNCIL. Florence City Council.

(6) SPECIAL TAX. The special voted ad valorem tax for public school purposes authorized in the second proviso of Amendment 8 and pursuant to an election held in the city on December 10, 1923, and levied and collected on taxable property in the city; being originally voted at the rate of 5 mills on each dollar assessed value and, pursuant to proceedings heretofore taken under Amendment 373, presently levied at the rate of 7 mills on each dollar of assessed value.

(b) The city presently levies and collects the special tax at a rate of seventy cents ($.70) on each one hundred dollars ($100) (7 mills on each dollar) of assessed value pursuant to Amendment 8. Pursuant to a resolution adopted by the council in accordance with Amendment 373, the city proposes to increase (by not greater than 7 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 forty cents ($1.40) on each one hundred dollars ($100) (14 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 forty cents ($1.40) on each one hundred dollars ($100) (14 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.

LegalFix

Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.

LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.

The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.

You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.

The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.

Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.

We have updated our Terms of Service, Privacy Policy, and Disclosures. By continuing to browse this site, you agree to our Terms of Service, Privacy Policy, and Disclosures.
Section 45-39A-14.01 - Special ad valorem tax for public school purposes.