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Chapter 10. Taxation
Article 1. Miscellaneous Provisions
RESERVED
Article 2. Schools
§56-10.20. School District 2. (Amendment 156)
The city of Roanoke shall have the power to levy and collect in school district no. 2 of Randolph county a special property tax, in addition to all other taxes now or hereafter authorized by the Constitution and laws of Alabama, of not more than one-half of one percent on the value of the property situated in the district as assessed for state taxation during the preceding year; provided that all such additional property taxes shall be levied and collected solely for educational purposes and may be pledged to the payment of the principal and interest on bonds, warrants, or other evidences of indebtedness issued for educational purposes, and provided, further, that the rate of 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 such district and voted for by a majority of those voting at the election. Each election held under the provisions of this amendment shall be ordered, held, conducted, paid for, and governed otherwise in the same manner as provided by the law applicable to municipal corporations for elections to authorize the issuance of municipal bonds. Elections to authorize the levy of such additional tax or taxes may be held as often as ordered by the governing body of the city of Roanoke, but when a proposition is submitted to the electors to levy such additional tax, and such proposition is defeated, then no subsequent election shall be held hereunder in the district for a period of one year thereafter.
The revenue derived from the additional tax authorized by this amendment shall be used solely for the construction of schools and other educational purposes in school district no. 2 of Randolph county.
This amendment shall be self-executing. (Amendment 156)
§56-10.21. School District 1. (Amendment 180)
The court of county commissioners, board of revenue, or other like governing body of Randolph county may levy and collect a special property tax, in addition to all taxes now or hereafter authorized by the Constitution and laws of Alabama, at a rate not exceeding one-half of one percent on the value of the taxable property in school district number one, as assessed for state taxation during the preceding year, the proceeds of which shall be used exclusively for educational purposes; provided, that the rate of such tax and the purpose or purposes thereof, and the time such tax is to be continued, which shall not exceed thirty years, shall have been first submitted to a vote of the qualified electors of district one and voted for by a majority of those voting at the election. If any proposal to levy a tax is defeated in any election, subsequent elections thereon may be held at any time. The elections shall be called, held, conducted, paid for, and governed otherwise in the manner provided for elections on school district taxes as authorized in Sections 269.01 through 269.03, and by article 7, of chapter 10, Title 52, Code of Alabama 1940, as heretofore or hereafter amended. (Amendment 180)
Article 3. Public Buildings and Facilities
§56-10.40. Special Tax for County Facilities. (Amendment 442)
(A) As used in this amendment, the following terms shall be given the following respective meanings:
- "COUNTY" means Randolph county, Alabama.
- "COUNTY FACILITIES" means (a) any land, building, equipment and any other facility or facilities necessary or useful in the housing, confinement, detention, feeding, treatment, rehabilitation and training of persons held in lawful custody, and (b) any land, building, equipment or other facility useful as a county courthouse building.
- "COUNTY FACILITIES BUILDING FUND" means the county facilities building fund established herein for the purpose of receiving certain tax receipts required by the provisions hereof to be paid therein.
- "EXISTING AD VALOREM TAX" means the two and one-half mill special ad valorem tax authorized to be levied by the county pursuant to section 215 of the Constitution.
- "SECURITIES" means any bonds or warrants, including refunding bonds or warrants, issued by the county under the provisions of this amendment.
- "SPECIAL AD VALOREM TAX" means the special county hospital ad valorem tax authorized to be levied by the county pursuant to Section 215.02.
- "SPECIAL SALES TAX" means the special county privilege, license and excise taxes authorized and directed by this amendment to be levied by the county on those engaged in the business of selling tangible personal property at retail and conducting places of amusement in the county and paralleling the state sales and use taxes.
- "SPECIAL TAXES" means the special ad valorem tax, the special sales tax, and the existing ad valorem tax.
(B) The county is hereby authorized and directed, within 60 days after the proclamation of the ratification of this amendment, to levy and collect, or provide for the collection of special privilege, license and excise taxes on those engaged in the business of selling tangible personal property and conducting places of amusement in the county at the rate of one-half of one percent (0.5%) of the gross receipts of the businesses made subject to the special sales tax, which tax shall, to the fullest extent possible, parallel the sales and use taxes levied by the state. All revenues derived by the county from the levy of the special sales tax, less the cost of collection of such revenues not to exceed 5% thereof to be paid to the department of revenue, shall be paid into the county facilities building fund. The county shall discontinue the levy of the special sales tax when all of the securities issued hereunder shall have been paid in full, or when the county shall have expended the sum of $1,500,000 out of the county facilities building fund to pay costs of county facilities, whichever shall last occur.
(C) The county is hereby authorized and directed (subject to prior pledges and agreements, if any) to pay, out of taxes collected each year, beginning with taxes collected with respect to the tax year that began October 1, 1982, one-half of the tax receipts derived from the levy of the special ad valorem tax into the county facilities building fund. The county shall discontinue paying such tax receipts into the county facilities building fund when all of the securities issued hereunder have been paid in full, or when the county shall have expended the sum of $1,500,000 out of the county facilities building fund to pay costs of county facilities, whichever shall last occur.
(D) The county is hereby authorized and directed (subject to prior pledges and agreements, if any) to pay four-tenths of the tax receipts derived by the county from the levy of the existing ad valorem tax into the county facilities building fund. The county shall discontinue paying such tax receipts into the county facilities building fund when all of the securities issued hereunder have been paid in full, or when the county shall have expended the sum of $1,500,000 out of the county facilities building fund to pay costs of county facilities, whichever shall last occur.
(E) The county is hereby authorized and directed to establish the county facilities building fund for the purpose of receiving the moneys required to be paid therein by the provisions hereof. Funds on deposit in the county facilities building fund shall be used to pay the costs of acquiring, providing, constructing and equipping new county facilities, renovating, reconstructing, improving, enlarging or equipping any existing county facilities or any combination thereof, up to an amount not exceeding $1,500,000, and to pay principal of and interest and premium, if any, on securities issued hereunder to finance county facilities.
(F) The county is hereby authorized to sell and issue from time to time its securities, not exceeding $1,500,000 in aggregate principal amount, for the purpose of acquiring, providing, constructing and equipping new county facilities, renovating, reconstructing, improving, enlarging or equipping any existing county facilities or any combination thereof and to pledge for payment of the securities the portions of the special taxes required to be paid into the county facilities building fund.
For the purpose of refunding any securities, including refunding securities issued under the provisions of this amendment, whether the refunding shall occur before, at or after the maturity of the securities refunded and for the purpose of paying all premiums and expenses of the refunding (including attorneys' fees, costs of printing the refunding securities, fiscal agents' fees, and accountants' fees), the county is hereby authorized to sell and issue from time to time refunding securities in an aggregate principal amount not exceeding the sum of (a) the outstanding principal amount of the securities to be refunded, (b) the interest (accrued or to accrue) to the respective maturities of the securities to be refunded, or if the securities to be refunded are to be called for redemption, either on the earliest date on which under their terms they may be redeemed or some later date or dates, the interest (accrued or to accrue) on the securities to be refunded to the date or dates on which they are to be called for redemption, (c) the amount of any redemption premium required, by the terms of the securities, to be paid as a condition to their redemption prior to their respective maturities, and (d) the amount of any expenses (actual or estimated) of such refunding.
The securities issued hereunder may but need not be general obligations of the county, but shall be secured by the portions of the special taxes pledged for their payment in the proceedings of the county whereunder the securities are authorized to be issued and required to be paid into the county facilities building fund.
All securities issued under this amendment may be in such form and denominations and of such tenor and maturities, may bear interest at such rate or rates, payable at such time or times, not exceeding thirty (30) years from their date, may be sold at public or private sale and may contain such provisions not inconsistent with this amendment as shall be provided in the proceedings of the governing body of the county wherein such securities are authorized to be issued. The power to levy the special sales tax, to pay as required herein the portions of the special ad valorem tax and the existing ad valorem tax into the county facilities building fund and the power to issue the securities shall be in addition to all other powers which the county may have under this Constitution and the laws of Alabama. The indebtedness evidenced by the securities issued under this amendment shall be in addition to and shall not be charged against the limitation on the indebtedness of the county provided for in section 224 of the Constitution.
(G) It is the intention hereof that the governing body of the county shall (a) levy the special sales tax, and (b) pay one-half of the revenues from the special ad valorem tax and four-tenths of the revenues from the existing ad valorem tax (subject only to prior pledges of either thereof) as shall together be sufficient to provide funds to pay costs of county facilities herein provided for, either directly or through payment of the principal of and interest (and premium, if any) on the securities authorized to be issued hereunder, all to the end that adequate county facilities will be available in the county. Proceeds of the special taxes that are not needed in any fiscal year to pay principal of and interest on securities issued hereunder or to refund securities shall be used to pay costs of constructing and maintaining the county facilities herein provided for, or to purchase and retire securities or call securities for redemption prior to the maturity thereof.
(H) The provisions of this amendment shall be self-executing, and authorization from or any other action by the legislature shall not be a prerequisite to the issuance of the securities hereunder or to the levy of the special taxes or the use of the proceeds of the special taxes as provided herein; provided, however, that the provisions of this amendment shall not become operative unless approved by a majority of the qualified electors of Randolph county who vote thereon at a referendum election held for such purpose upon the call of the Randolph county commission, and provided further, that if this amendment is approved by the qualified electors of Randolph county who vote thereon upon its submission, such election shall constitute a referendum held for such purpose and no further election need be called.
(I) It is hereby specifically declared that this amendment is not being proposed pursuant to Section 284.01, and provisions of Section 284.01 are hereby declared to be inapplicable. (Amendment 442)
§56-10.41. Facilities Building Fund. (Amendment 444)
(A) As used in this amendment, the following terms shall be given the following respective meanings:
- "COSTS OF COUNTY FACILITIES" means the costs of acquiring, providing, constructing and equipping new county facilities, renovating, reconstructing, improving, enlarging or equipping any existing county facilities or any combination thereof.
- "COUNTY" means Randolph county, Alabama.
- "COUNTY FACILITIES" means (a) any land, building, equipment and any other facility or facilities necessary or useful in the housing, confinement, detention, feeding, treatment, rehabilitation or training of persons held in lawful custody, and (b) any land, building, equipment or other facility useful as a county courthouse building.
- "COUNTY FACILITIES BUILDING FUND" means the county facilities building fund to be established by the county pursuant to the provisions hereof for the purpose of receiving certain tax receipts required by the provisions hereof to be paid therein.
- "EXISTING AD VALOREM TAX" means the two and one-half mill road, bridge and public building ad valorem tax authorized to be levied by the county pursuant to Section 215 of the Constitution.
- "RELATED SECURITIES" means any bonds or warrants, including refunding bonds or warrants, issued for purposes for which securities may be issued hereunder after the effective date of this amendment under the provisions of any other amendment to the Constitution or statute, provided that the governing body of the county in the proceedings authorizing the issuance of such bonds or warrants has pledged for the payment of such bonds or warrants those moneys required by the provisions hereof to be paid into the county facilities building fund.
- "SECURITIES" means any bonds or warrants, including refunding bonds or warrants, issued by the county under the provisions of this amendment.
- "SPECIAL AD VALOREM TAX" means the special county hospital ad valorem tax authorized to be levied by the county pursuant to Section 215.02.
- "SPECIAL TAXES" means the special ad valorem tax and the existing ad valorem tax.
(B) The county is hereby authorized and directed (subject to prior pledges and agreements, if any) to pay, out of taxes collected each year, beginning with taxes collected with respect to the tax year that began October 1, 1982, one-half of the tax receipts derived from the levy of the special ad valorem tax into the county facilities building fund. The county shall discontinue paying such tax receipts into the county facilities building fund when all of the securities issued hereunder and any related securities issued by the county have been paid in full, or when the county shall have expended the sum of $1,500,000 out of the county facilities building fund to pay costs of county facilities, whichever shall last occur.
(C) The county is hereby authorized and directed (subject to prior pledges and agreements, if any) to pay, out of taxes collected each year, beginning with taxes collected with respect to the tax year that began October 1, 1982, four-tenths of the tax receipts derived by the county from the levy of the existing ad valorem tax into the county facilities building fund. The county shall discontinue paying such tax receipts into the county facilities building fund when all of the securities issued hereunder and any related securities issued by the county have been paid in full, or when the county shall have expended the sum of $1,500,000 out of the county facilities building fund to pay costs of county facilities, whichever shall last occur.
(D) The county is hereby authorized and directed to establish the county facilities building fund for the purpose of receiving the moneys required to be paid therein by the provisions hereof and any other tax receipts or other moneys of the county that the county may determine to pay therein. Funds on deposit in the county facilities building fund shall be used to pay costs of county facilities, up to an amount not exceeding $1,500,000, and to pay principal of and interest and premium, if any, on (1) securities issued hereunder to finance costs of county facilities and (2) related securities issued to finance costs of county facilities.
(E) The county is hereby authorized to sell and issue from time to time its securities, not exceeding $1,500,000 in aggregate principal amount, for the purpose of financing costs of county facilities and to pledge for payment of the securities the portions of the special taxes required to be paid into the county facilities building fund.
For the purpose of refunding any securities, including refunding securities issued under the provisions of this amendment, whether the refunding shall occur before, at or after the maturity of the securities refunded and for the purpose of paying all premiums and expenses of the refunding (including, without limitation, attorneys' fees, costs of printing the refunding securities, fiscal agents' fees, and accountants' fees), the county is hereby authorized to sell and issue from time to time refunding securities in an aggregate principal amount not exceeding the sum of (a) the outstanding principal amount of the securities to be refunded, (b) the interest (accrued or to accrue) to the respective maturities of the securities to be refunded, or if the securities to be refunded are to be called for redemption, either on the earliest date on which under their terms they may be redeemed or some later date or dates, the interest (accrued or to accrue) on the securities to be refunded to the date or dates on which they are to be called for redemption, (c) the amount of any redemption premium required, by the terms of the securities, to be paid as a condition to their redemption prior to their respective maturities, and (d) the amount of any expenses (actual or estimated) of such refunding.
The securities issued hereunder may but need not be general obligations of the county, but shall be secured by the portions of the special taxes pledged for their payment in the proceedings of the county whereunder the securities are authorized to be issued and required to be paid into the county facilities building fund.
All securities issued under this amendment may be in such form and denominations and of such tenor and maturities, may bear interest at such rate or rates, payable at such time or times, not exceeding 30 years from their date, may be sold at public or private sale and may contain such provisions not inconsistent with this amendment as shall be provided in the proceedings of the governing body of the county whereunder such securities are authorized to be issued. The power to pay, as required herein, the portions of the special ad valorem tax and the existing ad valorem tax into the county facilities building fund and the power to issue the securities shall be in addition to all other powers which the county may have under this Constitution and the laws of Alabama. The indebtedness evidenced by the securities issued under this amendment shall be in addition to all other indebtedness authorized to be incurred by the county and shall not be charged against the limitation on the indebtedness of the county provided for in Section 224 of the Constitution.
(F) The county is hereby authorized to pledge for payment of principal of and interest (and premium, if any) on related securities the portions of the special taxes required to be paid into the county facilities building fund.
(G) It is the intention hereof that the governing body of the county shall pay one-half of the revenues from the special ad valorem tax and four-tenths of the revenues from the existing ad valorem tax (subject only to prior pledges of and agreements pertaining to either thereof) as shall, together with any other moneys paid into the county facilities building fund, be sufficient to provide funds to make available county facilities for the county, either directly through payment of costs of county facilities or through payment of the principal of and interest (and premium, if any) on the securities authorized to be issued hereunder and on any related securities that may be issued by the county for the purpose of paying costs of county facilities, all to the end that adequate county facilities will be available in the county. Proceeds of the special taxes paid into the county facilities building fund that are not needed within 12 months of the date of such payment to pay principal of and interest on securities issued hereunder or on related securities or to refund securities shall be used to pay costs of constructing and maintaining the county facilities herein provided for, or to purchase and retire securities or related securities or to call securities or related securities for redemption prior to the maturity thereof.
(H) The provisions of this amendment shall be self-executing, and authorization from or any other action by the legislature shall not be a prerequisite to the issuance of the securities hereunder or to the use of the proceeds of the special taxes as provided herein; provided, however, that the provisions of this amendment shall not become operative unless approved by a majority of the qualified electors of the county who vote thereon at a referendum election held for such purpose upon the call of the county commission, and provided further, that if this amendment is approved by the qualified electors of the county who vote thereon upon its submission, such election shall constitute a referendum held for such purpose and no further election need be called.
(I) It is hereby specifically declared that this amendment is not being proposed pursuant to Section 284.01, and provisions of Section 284.01 are hereby declared to be inapplicable to this amendment. (Amendment 444)[1]
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