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Chapter 10. Taxation
Article 1. Miscellaneous Provisions
§48-10.00. Tax on Sale or Storing of Motor Fuel for Maintaining Roads. (Amendment 66)
The governing body of Marshall county, when authorized to do so by a majority of the qualified electors of the county voting in a referendum held in the manner prescribed by the county governing body, may levy and collect a county privilege license tax from any person engaged within the county in the business of selling or keeping in storage for sale gasoline, woco pep, or any other motor fuel used by self-propelled vehicles, which tax shall not be in excess of three cents per gallon on all gasoline, woco pep, or other motor fuel sold or stored, and the proceeds of which shall be used exclusively for construction and maintenance of hard surface farm-to-market roads in the county. The governing body of Marshall county shall hold such referendum not less than sixty nor more than ninety days after the ratification of this amendment; subsequent referenda may be held at intervals of not less than two years. (Amendment 66)
Article 2. Schools
§48-10.20. Special Tax for Educational Purposes. (Amendment 101)
In addition to all taxes now or hereafter authorized by the Constitution and laws of Alabama a special tax or taxes not to exceed five mills on each dollar's worth of taxable property in Marshall county is hereby authorized, the proceeds of which shall be used exclusively for erecting, constructing, remodeling, renovating, repairing, furnishing and equipping public school buildings in Marshall county; provided that any tax and the purpose thereof shall have first been submitted to the vote of the qualified electors of the county and voted for by a majority of those electors participating in the election. The election shall be called, held, conducted and governed by the applicable provisions of Code of Alabama (1940), Title 52, chapter 10, article 7, which governs elections on special school taxes and the tax hereby authorized shall be levied and collected as other special school taxes are levied and collected. If the proposal to levy the tax is defeated in an election it may not be again submitted to a vote for one year, but after the expiration of one year, and at intervals of one year thereafter, such question may be resubmitted to the qualified electors. Should a tax of less than five mills on each dollar's worth of taxable property be approved at an election thereon then at the expiration of one year from the date of the election at which such tax was approved, and at intervals of one year thereafter, the question of levying an additional tax for such purposes may again be submitted to a vote of the qualified electors of the county until the total of all taxes levied pursuant to the authority hereby conferred is five mills.
After any tax levied pursuant to authority hereby conferred shall have been collected for five years the court of county commissioners, board of revenue or other county governing body, upon receipt of a petition, signed by not less than twenty percent of the qualified electors of the county must call an election at which the question of repeal of the tax upon payment of all obligations then outstanding shall be submitted to the qualified electors of the county. Should a majority of the voters participating at this election vote for the repeal of the tax it shall cease as soon as the outstanding pledges against it have been paid in full. Should a majority of the electors participating in the election vote against repeal the question of repeal may not again be submitted to a vote for one year, but after the expiration of one year, and at intervals of one year thereafter, upon receipt of a petition signed by twenty percent of the qualified electors of the county, the county governing body may order the question of repeal of the tax resubmitted to the qualified electors of the county.
The elections provided for herein shall be called, held, conducted, paid for, and governed otherwise in the manner provided by Code of Alabama (1940), Title 52, chapter 10, article 7, for an election on the special county school tax authorized in Sections 269.01 through 269.03. The collection of the tax shall also be governed by the applicable provisions of the Code of Alabama (1940), Title 52, chapter 10, article 7, and the proceeds shall be used exclusively for the purposes authorized at the election approving the levy. (Amendment 101)[1]
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