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Chapter 3. Mountain Brook
§37A-3.00. Tax; Ad Valorem. (Amendment 209)
Any provision of the Constitution and laws of the state of Alabama to the contrary notwithstanding, the city of Mountain Brook, in Jefferson county, shall have, in addition to the power to levy and collect ad valorem tax each year at the rate authorized immediately prior to the adoption of this amendment, the further power to levy and collect each year an additional tax of one-fourth of one per centum based upon the value of the property therein as fixed for state taxation; provided, that before any such additional tax may be so levied and collected a majority of the qualified electors of said municipal corporation voting at an election called for that purpose shall vote in favor of the levy thereof; and provided further, that the adoption of this amendment or the levying of said tax shall in no wise affect, limit, modify, abridge or impair the power, authority or right of such municipality to levy and collect the special school taxes now or hereafter vested or conferred upon it under the Constitution, or any amendment thereto. Each election held under the provisions hereof shall be ordered, held, canvassed and may be contested in the same manner as may be provided by law applicable to municipal corporations for elections to authorize the issuance of municipal bonds. The ballots used at such elections shall contain the words "for 1/4 % additional rate of taxation," and "Against 1/4 % additional rate of taxation," so that the voter may record his choice for or against said additional tax. (Amendment 209)
§37A-3.01. Tax; Special School District Tax. (Amendment 316)
In addition to all taxes now authorized or that may hereafter be authorized by the Constitution of Alabama to be levied by the special school district in Jefferson county known as the Mountain Brook school district (which immediately prior to the adoption of this amendment comprised the territory embraced within the corporate limits of the city of Mountain Brook), including any additional territory that may hereafter be added to the said district, shall have power to levy and collect, for public school purposes in the said district, a special district ad valorem tax at a rate or rates not exceeding in the aggregate sixty cents on each one hundred dollars (equivalent to six mills on each dollar) of the assessed valuation of the property in the said district subject to taxation by it.
No tax shall be levied under the authority of this amendment until after the question of the levy of such tax, the rate thereof, the time it is to continue, and the purpose thereof shall have been first submitted to the vote of the qualified electors of the said district at an election duly called for that purpose by the governing body of the said county and a majority of the qualified electors of the said district voting at such election shall have voted in favor of the levy of the said tax; provided, that if a majority of the qualified electors of the said district participating in the election on the adoption of this amendment shall vote for such adoption, then the approval of this amendment expressed by the said vote in favor of its adoption shall of itself constitute approval of the levy of the said tax at the rate of sixty cents on each one hundred dollars of the said assessed valuation for a period of thirty years commencing with the levy for the tax year for which county ad valorem taxes will become due and payable on the October 1 next succeeding the date of such election and no additional election by the electors of the said district shall be required to authorize the levy of the said tax at the said rate and for the said period of time. If the majority of the qualified electors of the said district participating in the election on the adoption of this amendment should not vote for such adoption, or if the majority of the qualified electors of the said district voting at any election subsequently called by the governing body of the said county under the provisions of this amendment should not vote in favor of the levy of the said tax at an election so called, the governing body of the county may from time to time call other elections hereunder on the question of the levy of the said tax, but not more than one such election shall be held during any period of twelve consecutive months.
Each election that may be called by the governing body of the said county on the question of the levy of the district tax herein authorized shall be called and held and the results thereof declared in the same manner and at the same time as may be provided by law for the calling and holding of school district taxes generally, and the said tax shall be levied and collected in the same manner and at the same times as may be provided by law for the levy and collection of school district taxes generally; provided, that no countywide tax shall be required as a condition precedent to the calling or holding of any such election or to the levy or collection of the district tax herein authorized. The proceeds from any district tax levied under this amendment shall be expended solely for public school purposes in the said district. (Amendment 316)
§37A-3.02. Tax – Levy of Additional Tax. (Amendment 336)
(a) Any provision of the Constitution and laws of the State of Alabama to the contrary notwithstanding, the city of Mountain Brook, in Jefferson county, shall have, in addition to the power to levy and collect ad valorem tax each year at the rate authorized immediately prior to the adoption of this amendment, the further power to levy and collect each year an additional tax of three-fourths of one per centum based upon the value of the property therein as fixed for state taxation. No such additional tax of three-fourths of one per centum shall be levied under the authority of this amendment unless a majority of the qualified electors of said municipal corporation voting in the election on the adoption of this amendment shall vote for such adoption, provided that if the majority of the qualified electors of the said municipal corporation voting in the said election should not vote in favor of such adoption, or if the majority of the qualified electors of the said municipal corporation at any election subsequently called under the authority of this amendment should not vote in favor of the levy of the said additional tax at an election so called, the governing body of the said municipal corporation may call other elections hereunder on the question of the levy of said tax without further act of the legislature, but not more than one such election shall be held during any period of twenty-four consecutive months.
(b) Any provision of the Constitution of Alabama to the contrary notwithstanding, the city of Mountain Brook, in Jefferson county, shall have, in addition to the power to levy and collect ad valorem tax each year at the rate authorized immediately prior to the adoption of this amendment, the further power to increase the rate at which ad valorem taxes are levied by said municipal corporation above the limit now provided in the Constitution provided that the proposed increase shall have been (1) proposed by the governing body of the said municipal corporation after a public hearing on such proposal, (2) thereafter approved by an act of the legislature, and (3) subsequently approved by a majority vote of the qualified electors of the said municipal corporation who vote on the proposal. Section 217 (h) of the Constitution of Alabama of 1901 as amended providing that ad valorem taxes in the aggregate levied by all taxing authorities shall never exceed 1 1/2 % of the fair and reasonable market value of the property in any one taxable year shall not apply to property in the city limits of said municipal corporation provided that ad valorem taxes levied by the governing body of said municipal corporation shall never exceed 1 1/2% of the fair and reasonable market value of the property in any one taxable year.
(c) Each election held under the provisions hereof shall be ordered, held, canvassed and may be contested in the same manner as may be provided by law applicable to municipal corporations for elections to authorize the issuance of municipal bonds. (Amendment 336)[1]
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