“
|
Chapter 10. Taxation
Article 1. Miscellaneous Provisions
§39-10.00. Consolidation of Offices; Revenue Commissioner. (Amendment 405)
The legislature may by local act authorize the county commission of Lauderdale county, by resolution of such commission passed not later than April 1, 1984, to combine the offices of tax assessor and tax collector in said county effective September 30, 1984.
If this amendment is passed by a majority of the qualified electors of the state and of said county who vote thereon when it is submitted, then any law theretofore passed which combines the offices of tax assessor and tax collector in said county shall become effective. If this amendment is approved and a majority of the qualified electors of said county who vote thereon vote against its approval, then such act or acts shall have no further force or effect. (Amendment 405)
Article 2. Schools
§39-10.20. Special Property Tax for Educational Purposes. (Amendment 177)
The court of county commissioners, board of revenue or like governing body of Lauderdale county shall have the power to levy and collect a special property tax, in addition to all other taxes, now or hereafter authorized by the Constitution and laws of Alabama, of not exceeding one-half of one per cent on the value of the taxable property in the county situated outside the corporate limits of Florence, as such property was assessed for state taxation during the preceding year, the proceeds of which shall be used exclusively for educational purposes, but may be pledged to the payment of the principal of and interest on bonds, warrants, or other evidences of indebtedness issued for public school purposes, which pledges shall take priority as provided in such bonds, warrants, or other evidences of indebtedness; provided that such tax and the purpose or purposes thereof and the time such tax is proposed to be continued, shall have been first submitted to a vote of the qualified electors of the county residing outside the corporate limits of Florence, and voted for by a majority of those voting at the election. Elections on proposals to levy this tax on the property in the county situated outside the corporate limits of Florence shall be called and held in the same manner as now provided by law for an election on the school district tax authorized in Sections 269.01 through 269.03. The tax on property situated outside the corporate limits of Florence shall be collected in the same manner and under the same requirements and laws as the taxes of the state are collected, and the revenues derived from such tax shall be used for school construction and other educational purposes solely in the territory of the county outside the corporate limits of Florence.
If any proposal to levy a tax hereunder is defeated in any election, subsequent elections may be held at intervals of not less than two years.
This amendment shall be self-executing. (Amendment 177)
§39-10.21. Additional Tax for Educational Purposes. (Amendment 404)
The Lauderdale county school district of Lauderdale county shall, subject to authorization at an election in each local school tax district as hereinafter provided, have power to levy and collect a special district tax, at a rate not exceeding ten mills on each dollar of the assessed valuation of the taxable property in such district for public school purposes therein, which special tax shall be in addition to all taxes now authorized or that may hereafter be authorized by the Constitution of Alabama to be levied in such district; provided, that no tax shall be levied under this amendment unless the rate of such tax, the time it is to continue, and the purpose thereof shall have been first submitted to the vote of the qualified electors of the local school tax district in which the tax is proposed to be levied and shall have been authorized by a majority of the qualified electors voting at the election at which the submission is made. Each election held under this amendment shall be called and held, the ballots canvassed, the results declared, and the tax levied and collected in the same manner as is now or may hereafter be provided by law in the case of school district taxes authorized by Sections 269.01 through 269.03, except that no countywide or systemwide tax shall be required to be levied as a condition precedent to either the authorization or levy of a local school district tax under this amendment. The holding of one election shall not preclude a later election in the same district under the authority of this amendment. The proceeds of any special district tax authorized by this amendment shall be expended solely for capital outlay purposes in the public schools in the district in which the tax shall be levied.
The county board of education of Lauderdale county may from time to time, without the necessity of any election, change the boundaries of any local school tax district at any time existing in the county, or consolidate any two or more school districts therein, if the taxes authorized to be levied for public school purposes in all of the territory in such district after such change of boundaries or consolidation is effected shall be at the same aggregate rate and for the same duration of time; provided, that nothing contained herein shall be construed to impair or permit the impairment of the obligation of any contract created with respect to any securities theretofore issued with respect to any school district. The provisions of the preceding sentence shall not be deemed to abridge any existing power conferred on the said county board of education by any existing law, but shall be in addition thereto. (Amendment 404)[1]
|
”
|