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Chapter 10. Taxation
Article 1. Miscellaneous Provisions
§2-10.00. Ratification of Ad Valorem tax levies. (Amendment 559)
(a) All ad valorem tax levies and payments collected in Baldwin County prior to the approval of this amendment, are hereby ratified, validated, and confirmed.
(b) This amendment shall not become effective unless approved at a referendum by a majority of the qualified electors of Baldwin County voting on the proposition. The referendum shall be held at the same time as the election for the ratification of this amendment, as provided for in Section 2 of this act, and no further election shall be required. (Amendment 559)
§2-10.01. Senior Citizen Property Tax Appraisals. (Amendments 782 and 802)
(a) In Baldwin County, a qualified taxpayer may claim a senior property tax appraisal on his or her ad valorem taxes. A qualified taxpayer shall meet all of the following requirements to be eligible for the senior property tax appraisal:
- (1) Be age 65 or older for the tax year for which he or she claims the senior property tax appraisal.
- (2) Have been assessed ad valorem taxes on any property within the county used as a principal place of residence for at least 10 years prior to the year for which he or she is claiming the senior property tax appraisal.
(b) The senior property tax appraisal provided for herein shall freeze the assessed value of the property for the year prior to claiming the senior property tax appraisal. The recipient of the senior property tax appraisal shall be subject to any applicable homestead exemption and millage rate changes. Any addition to the property after claiming the senior property tax appraisal shall not be eligible for the senior property tax appraisal.
(c) The Alabama Department of Revenue shall promulgate the rules as are necessary for the implementation and administration of the provisions of this amendment. (Amendments 782 and 802)
§2-10.02. Board of Equalization Membership. (Amendment 808)
(a) The State Revenue Commissioner, shall appoint not more than six additional persons to membership on the Baldwin County Board of Equalization. The State Revenue Commissioner shall make the appointments from a group of nominees submitted by the Baldwin County Commission, the Baldwin County Board of Education, and the governing body of the largest municipality located in Baldwin County. Each appointing authority shall submit a list of three names and the appointments shall be made within 30 days after receipt of the appropriate list. The initial appointments shall consist of three persons unless additional appointments are requested by the existing county board of equalization. The additional members shall closely reflect the racial, ethnic, gender, geographic, and age diversity of the county.
(b) The provisions of the general law and local law relating to the selection, qualifications, term of service, schedule of compensation, and oath of the initial members of the board, including the prohibition relating to members holding other governmental positions, shall be applicable to the additional members appointed pursuant to this amendment.
(c) The additional members shall be appointed and serve for the limited purpose of hearing objections to any assessments or valuations fixed by the county revenue commissioner or other authorized taxing official.
(d)(1) During the term of office of the additional members, the board shall sit in two or more panels consisting of up to three members for the purpose of conducting hearings and making determinations concerning objections to any assessments or valuations fixed by the county revenue commissioner or other authorized taxing official. (2) Each panel shall consist of at least one member who has served on the board for a period in which appeal hearings were held.
(e) When the board sits in panels of three members, each panel shall act in the same manner and under the same authority as the full board. All authority, duties, powers, and responsibilities of the board on any matter brought before the panel for hearing shall be exercised by the panel as though heard and decided by the full board. Decisions of each panel shall constitute a decision of the board. All procedures of the board relating to the conduct of hearings shall apply to hearings before either panel of the board.
(f) This amendment does not affect in any way the authority of the original board members to carry out all administrative, supervisory, and personnel duties existing on October 1, 2008. (Amendment 808)
§2-10.03. Occupational Tax Prohibited. (Amendment 858)
(a) No privilege or license tax on the gross receipts of any natural person derived from the conduct of a vocation, occupation, calling, or profession may be levied in Baldwin County.
(b) Nothing in this amendment is intended to repeal or affect the current authority granted by local act to Baldwin County to impose business licenses or the current authority granted to municipalities to impose municipal business licenses, including those imposed pursuant to Sections 11-51-90, 11-51-91, 11-51-92, and 11-51-93, Code of Alabama 1975. (Amendment 858)
Article 2. Schools
§2-10.20. Additional Tax for Educational Purposes. (Amendment 162)
Section 1. The court of county commissioners, board of revenue, or other like governing body of Baldwin county shall have power to levy and provide for collection of an additional county tax of fifty cents on each one hundred dollars worth of taxable property in the county, for public school purposes, in the same manner and subject to the same election requirements as provided in Sections 269.01 through 269.03 with respect to other county school taxes. The tax herein authorized shall be in addition to all other county taxes authorized in this Constitution as amended, and the proceeds thereof shall be spent for public school purposes only.
Section 2. If this amendment is approved and a majority of the qualified electors of the county who vote thereon vote in favor of the adoption of this amendment when it is submitted, the additional tax provided for in section 1 may be levied and collected thereafter without any other election having been held thereon. But if this amendment is approved and a majority of the qualified electors of the county who vote thereon vote against its approval, the tax may not be levied unless the rate of the tax, the time it is to continue, and the purpose thereof shall have been again submitted to a vote of the qualified electors of the county and voted for by a majority of those voting at the election. Subsequent elections may be held at intervals of not less than one year, and shall be called, held, and conducted in the same way, according to the general laws, as other elections on the question of levying special county school taxes. (Amendment 162)
§2-10.21. Sales and Use Tax for Educational Purposes. (Amendment 879)
(a) As used in this amendment, the term "state sales tax" means the tax or taxes imposed by Division 1 of Article 1 of Chapter 23 and by Article 3 of Chapter 23 of Title 40 of the Code of Alabama 1975, as amended (herein called "the Code"), including all other statutes of the State of Alabama (herein called "the state") which expressly set forth any exemptions from the computation of the taxes levied in Division 1 or Article 3 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 or Article 3 and the incidence and collection of the taxes imposed therein; and the term "state use tax" means the tax or taxes imposed by either Article 2 or Article 3 of Chapter 23 of Title 40 of the Code, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 or Article 3 and all other statutes of the state which expressly apply to, or purport to affect, the administration of Article 2 or Article 3 and the incidence and collection of the taxes imposed therein.
(b) Subject to the provisions of this amendment, there are hereby levied in Baldwin County (herein called "the county"), in addition to all other taxes now authorized, or that may hereafter be authorized by the Constitution and laws of Alabama, to be levied in the county, sales and use taxes (herein together called "the county sales and use taxes") that parallel, except for the rate or rates of such taxes (as hereinafter specified), the state sales tax and the state use tax. The duration of the levy of the county sales and use taxes hereunder shall be a period of five (5) years, commencing on June 1, 2013, subject to extension or renewal as authorized by the Legislature in accordance with a local legislative act.
(c) The rate of the county sales and use taxes shall be one percent on any transaction that is subject to taxation by the state pursuant to the provisions of (i) either subdivision (1), subdivision (2), or subdivision (5) of Section 40-23-2 of the Code, or (ii) subsection (a) of Section 40-23-61 of the Code.
(d) The rate of the county sales and use taxes shall be one-half of one percent (.5%) on any transaction that is subject to taxation by the state pursuant to the provisions of (i) either subdivision (3) or subdivision (4) of Section 40-23-2 of the Code; or (ii) either subsection (b) or subsection (c) of Section 40-23-61 of the Code; (iii) either Section 40-23-37 or Section 40-23-63, Code of Alabama 1975; or (iv) Article 3 of Chapter 23 of Title 40 of the Code, as the case may be.
(e) The county sales and use taxes shall, as the Baldwin County Commission (hereafter "the commission") may from time to time determine, be collected either by the commission or by any person, firm, or corporation (whether public or private) with which the commission may contract to collect the county sales and use taxes or any other tax or taxes levied by, or in, the county, all in accordance with, and subject to, applicable provisions of law as are from time to time in effect.
(f) All provisions of law from time to time in effect with respect to the payment, assessment, and collection of the state sales tax and the state use tax, and any and all reports, records, and penalties for failure to pay such taxes, the promulgation of rules and regulations with respect to such taxes, and the administration and enforcement of such taxes or such provisions of law (as the case may be), shall, to the extent not inconsistent with this amendment, apply to the county sales and use taxes.
(g) The commission shall remit to any local boards of education in the county in accordance with state law all amounts collected by the commission from the sales and use tax levied pursuant to the terms of this amendment, less collection fees charged by the commission in accordance with this amendment, applicable state law and any agreements entered into between the commission and the Baldwin County Board of Education or any local board of education in the county not inconsistent with this amendment or state law.
(h) Notwithstanding any provision of law now existing or hereafter enacted by the Legislature, the board of education shall pay, or shall cause to be paid, all costs and expenses incurred (whether by the state, the county or any other political subdivision or public body) in connection with the call, conduct, canvass or contest of any special election hereafter held (whether pursuant to, or in accordance with, the provisions of this amendment or otherwise) for the purpose of levying, or authorizing the levy of, any tax (regardless of the character or nature thereof) all or a majority of the revenues from which may, prior to such special election, be dedicated by constitutional amendment, general law, statute, local legislative act or otherwise (or by ordinance or resolution of the commission) for public school or public educational purposes in the county, or which may be otherwise payable (or paid) to the Baldwin County Board of Education. The provisions of this paragraph shall remain in full force and effect notwithstanding the expiration or termination of any sales or use tax levied, extended or renewed pursuant to other provisions of this amendment.
(i) The commission is hereby empowered to collect the county sales and use taxes and to enforce the provisions of this amendment, and it shall have and exercise all rights and remedies that the state has for the collection of the state sales tax and the state use tax (as the case may be).
(j) The foregoing provisions of this amendment shall be and are hereby declared to be self-executing; but the Legislature may enact general or local laws that implement, supplement or further any or all of the foregoing provisions of this amendment. (Amendment 879)
Article 3. Health
§2-10.40. Special Tax for Hospital Purposes. (Amendment 230)
In addition to any taxes now authorized or that may be hereafter authorized by the Constitution and laws of Alabama, the governing body of Baldwin county shall levy and cause to be collected annually a special district tax, not exceeding 50 cents on each 100 dollars assessed valuation of taxable property in election precincts numbered one through seven of Baldwin county, Alabama, to be used exclusively for public hospital purposes (as the term "public hospital purposes" is defined in Section 215.03) within said election precincts numbered one through seven; provided that the time during which such tax is to continue and the purpose thereof shall have been first submitted to a vote of the qualified electors in election precincts numbered one through seven of Baldwin county and voted for by a majority of such electors voting at such election. The governing body of Baldwin county may call an election at any time, and it shall be the duty of such governing body to call an election to be held within ninety days after receipt by it of a petition signed by not less than 5% of the qualified electors of said election precincts numbered one through seven, requesting that such election be called. The governing body may call such election to be held at the same time that this amendment is submitted to the electors of the state for ratification and such election shall be effective to require the levy and collection of such tax in the event that this amendment shall be ratified. The notice of such election, ballots to be used at such election and procedures for holding and determining the results of such election shall be prescribed by the governing body of Baldwin county. No election shall be held hereunder within one year from the date of the last election so held.
Whenever such tax shall have been authorized by vote of such qualified electors, and levied by the governing body of Baldwin county, such governing body may anticipate the proceeds therefrom for any one or more of the purposes for which the tax shall have been voted, by issuing, without further election, interest bearing tax anticipation bonds, warrants, or certificates of indebtedness of said county payable solely from and secured by a pledge of a sufficient amount of the annual proceeds from said tax received by the county.
The governing body of Baldwin county shall have power to designate as the agency of the county, to construct, acquire, equip, operate and maintain public hospital facilities for said election precincts numbered one through seven any public corporation heretofore or hereafter organized for hospital purposes in the county. When a public corporation shall have been so designated, the proceeds of said tax thereafter collected shall be paid to it and shall be used by it for any one or more of the purposes for which the tax shall have been voted; provided, that payments of the proceeds of said tax to said public corporation shall be made only to such extent as will not result in the impairment of the obligation of any contract theretofore made with respect to said tax. Said public corporation may anticipate the proceeds from said tax so required to be paid to it by issuing, for any one or more of the purposes for which the tax shall have been voted, the bonds, warrants, or certificates of indebtedness of said corporation, and may pledge for the payment of the principal thereof and interest thereon a sufficient amount of the annual proceeds from said tax so paid to it.
No securities issued or contracts made by Baldwin county under the authority of this amendment, which are payable solely out of the proceeds of said tax, and no securities issued or contracts made by any such public corporation, whether or not issued or made under the authority of this amendment, shall be construed to be bonds of Baldwin county or of a political subdivision thereof within the meaning of section 222 of the Constitution, or construed to create or constitute an indebtedness of the county within the meaning of section 224 of the Constitution. Said securities shall be construed to be negotiable instruments notwithstanding the fact that they may be payable solely from a limited source. All pledges of said tax and all contracts made with respect thereto pursuant to the provisions of this amendment shall take precedence in the order in which they are made and shall create a charge on the proceeds of said tax prior to the expenses of operating and maintaining any public hospital facilities.
As used in this article, the term "election precincts" means the election precincts or beats of the county as they existed on July 27, 1965. (Amendment 230)
§2-10.41. Special Tax for Hospital Purposes; Continued. (Amendments 471 and 795)
The special district tax now levied and collected for public hospital purposes in election precincts numbered one through seven of Baldwin County, Alabama, and authorized by law shall be continued upon approval of this constitutional amendment and by simultaneous approval of a majority of the qualified electors in election precincts one through seven of Baldwin County voting thereon in the constitutional election submitting this proposed amendment to the county electorate.
Upon such approval, the governing body of Baldwin County shall levy and cause to be collected annually, beginning October 1, 2007, for a period of 20 years, in addition to any taxes now authorized or that may be hereafter authorized by the Constitution and laws of Alabama, a special district tax of two mills on each one dollar ($1.00) assessed valuation of taxable property in election precincts numbered one through seven of Baldwin County, Alabama, to be used exclusively for public hospital purposes (as the term "public hospital purposes" is defined in Section 215.03) within said election precincts numbered one through seven.
Whenever such tax shall have been authorized by vote of such qualified electors, and levied by the governing body of Baldwin County, such governing body may anticipate the proceeds therefrom for any one or more of the purposes for which the tax shall have been voted, by issuing, without further election, interest bearing tax anticipation bonds, warrants, or certificates of indebtedness of said county payable solely from and secured by a pledge of a sufficient amount of the annual proceeds from said tax received by the county.
The governing body of Baldwin County shall have power to designate as the agency of the county, to construct, acquire, equip, operate and maintain public hospital facilities for said election precincts numbered one through seven any public corporation heretofore or hereafter organized for hospital purposes in the county. When a public corporation shall have been so designated, the proceeds of said tax thereafter collected shall be paid to it and shall be used by it for any one or more of the purposes for which the tax shall have been voted; provided, that payments of the proceeds of said tax to said public corporation shall be made only to such extent as will not result in the impairment of the obligation of any contract theretofore made with respect to said tax. Said public corporation may anticipate the proceeds from said tax so required to be paid to it by issuing, for any one or more of the purposes for which the tax shall have been voted, the bonds, warrants, or certificates of indebtedness of said corporation, and may pledge for the payment of the principal thereof and interest thereon a sufficient amount of the annual proceeds from said tax so paid to it.
No securities issued or contracts made by Baldwin County under the authority of this amendment, which are payable solely out of the proceeds of said tax, and no securities issued or contracts made by any such public corporation, whether or not issued or made under the authority of this amendment, shall be construed to be bonds of Baldwin County or of a political subdivision thereof within the meaning of Section 222 of the Constitution, or construed to create or constitute an indebtedness of the county within the meaning of Section 224 of the Constitution. Said securities shall be construed to be negotiable instruments notwithstanding the fact that they may be payable solely from a limited source. All pledges of said tax and all contracts made with respect thereto pursuant to the provisions of this amendment shall take precedence in the order in which they are made and shall create a charge on the proceeds of said tax prior to the expenses of operating and maintaining any public hospital facilities.
As used in this act, the term "election precincts" means the election precincts or beats of the county as they existed on July 27, 1965.
This amendment shall be self-executing. (Amendments 471 and 795)
Article 4. Public Buildings
§2-10.60. Special Tax for Library Purposes. (Amendment 319)
A. In addition to all taxes now or hereafter authorized by the Constitution of Alabama, including Section 215.05, Baldwin county or any incorporated municipality within such county which supports, jointly supports, or proposes to support a public library is hereby authorized to levy and collect a special tax of not more than forty-five cents on each one hundred dollars worth of taxable property within such county or municipality as assessed for state taxation. The proceeds of all such taxes shall be used exclusively for public library purposes; provided, that the levy of such tax, the rate of such tax and the purpose thereof shall have been first submitted to the vote of the qualified electors of the county or municipality and voted for by a majority of those voting at such election.
B. Upon petition signed by four hundred or more qualified electors of Baldwin county to the Baldwin county commission or like governing body, or upon a petition signed by two hundred or more qualified electors of any municipality in such county to the governing body of such municipality, the county commission or the governing body of the municipality shall order an election to be held to determine whether a special tax shall be levied at the rate specified by the governing body of such county or municipality for public library purposes.
C. Elections under this amendment relative to additional county taxes for county public library purposes shall be held at the same time any other general or special election is held in which the voters of the entire county are qualified to vote, and elections under this amendment relative to municipal taxes for municipal library purposes shall be held at the same time any other municipal election is held.
D. If authorized by the vote of the majority of the qualified electors voting in any such election called for the purpose, the county or city governing body, as the case may be, shall levy and collect, in addition to all other taxes authorized by law, a special annual ad valorem tax at the rate prescribed and approved by the electors voting in the election. If the majority vote at any election held hereunder is not in favor of the levy of the tax, or if at any such election the special tax shall be voted at a rate of less than forty-five cents on each one hundred dollars worth of taxable property, then the governing body of the county or city, as the case may be, may from time to time thereafter call other elections hereunder on the levy of the special tax or on the increase of the rate thereof, up to but not exceeding a total amount of forty-five cents on each one hundred dollars of taxable property, and must call any such election at the next general or special countywide election or next municipal election, as the case may be, next following the receipt of a petition in the manner and form herein prescribed. Provided, however, that not more than one election upon the levy or upon the increase of the rate of the special tax shall be held during any period of twelve consecutive months. After the special tax shall have been levied for a period of three years, the governing body of the county or city, as the case may be, upon its own original action may from time to time thereafter call other elections hereunder on the question of the discontinuance of the tax or a reduction on the rate thereof, upon the payment in full of all obligations then outstanding, if any, and when a reduced rate will provide sufficient revenue for the purposes for which the tax was levied. If the majority of electors participating in the election vote in favor of the discontinuance or reduction in the rate of the tax, as the case may be, such discontinuance or reduction shall become effective for the tax year next succeeding the tax year in which such election is held. Provided, that not more than one election for the discontinuance or reduction in the rate of the special tax shall be held during any period of twelve consecutive months. All such elections shall be called, held and conducted in the same manner as are elections proposing the special tax. (Amendment 319)[1]
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