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Title 58A. Shelby County Municipalities, Local Provisions, Alabama Constitution

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Alabama Constitution
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Preamble
Articles
IIIIIIIVVVIVIIVIIIIXXXIXIIXIIIXIVXVXVIXVIIXVIII
Local Provisions


Chapter 1

Chapter 1. Miscellaneous Provisions

RESERVED[1]

Chapter 2

Chapter 2. Birmingham

[Note: The City of Birmingham lies in Jefferson and Shelby Counties.]

§58A-2.00. Special School Tax. (Amendment 240)

Section 1. In addition to all other taxes now or hereafter authorized by law, the governing body of the city of Birmingham shall have the power and authority to levy and collect each year a special ad valorem tax of fifty cents (50¢) on each one hundred ($100) dollars worth of taxable property in the city of Birmingham, based on the valuation of such property as assessed for state taxation for the tax year ending on the 30th day of September next succeeding the levy, to be used by the city of Birmingham solely for paying principal and interest on general obligation bonds of the city of Birmingham heretofore or hereafter issued under authority of law; provided that the authority to levy such tax in accordance with this amendment to the Constitution shall first have been approved by the qualified electors of the city of Birmingham, prior to the first annual levy thereof, as hereinafter provided.

Section 2. In the event this amendment is approved and a majority of the qualified electors of the city of Birmingham who vote thereon vote in favor of the adoption of this amendment when it is submitted, the governing body of the city of Birmingham shall have the power and authority to levy and collect thereafter each year the special ad valorem tax provided for in section 1 hereof. In the event this amendment is approved and a majority of the qualified electors of the city of Birmingham who vote thereon vote against its approval, the authority to levy and collect said tax shall not be given unless the rate of the tax and the purpose thereof shall have been again submitted to a vote of the qualified electors of the city of Birmingham and voted for by a majority of those voting at the election prior to the first annual levy of such tax. Each such election shall be ordered, held, canvassed and may be contested in the same manner as is or may be provided by the law applicable to the city of Birmingham for elections to authorize the issuance of municipal bonds. The ballots used at such election shall contain the words "For Special Ad Valorem Tax of fifty cents per One Hundred Dollars of Taxable Property" and "Against Special Ad Valorem Tax of fifty cents per One Hundred Dollars of Taxable Property." The voter shall record his choice, whether for or against the special ad valorem tax by placing a cross mark before or after the words expressing his choice. Voting machines shall be used in any such election to the extent required by law. In the event the authority to levy the special ad valorem tax is defeated, subsequent elections for the approval of such tax may nevertheless be held again but no election shall be held within one year of any previous such election. Once the authority to levy such tax has been approved no further election shall be required thereon. (Amendment 240)[1]

Chapter 3

Chapter 3. Vestavia Hills

[Note: The City of Vestavia Hills lies in Jefferson and Shelby Counties.]

§58A-3.00. Special School Tax. (Amendment 352)

Section 1. In addition to any taxes now authorized, or that may be hereafter authorized, by the Constitution and laws of Alabama, there is hereby levied an additional tax of nine and three-fourths (9 3/4 ) mills based upon the value of the property therein as fixed for state taxation; provided the levy of said tax shall first have been approved by the qualified electors of Vestavia Hills as hereinafter provided.

Section 2. In the event this amendment is approved and a majority of the qualified electors of Vestavia Hills who vote thereon in favor of the adoption of this amendment when it is submitted, the additional tax provided for in section 1 shall be levied and collected without any other election having been held thereon. In the event this amendment is approved and a majority of the qualified electors of Vestavia Hills who vote thereon vote against its approval, the tax shall not be levied unless the issue shall have been again submitted to a vote of the qualified electors of Vestavia Hills 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. (Amendment 352)[1]

Chapter 4

Chapter 4. Alabaster

§58A-4.00. Ad Valorem Tax for City General Fund. (Amendment 409)

In the city of Alabaster in Shelby county, in addition to any and all other taxes heretofore levied, the municipal governing body is authorized to levy an additional ad valorem tax on personal and real property in an amount not to exceed 10 mills on each dollar of taxable property. Said tax shall be designated for the city general fund. Such additional tax shall be retroactive to the tax due as of October 1, 1973, and each year thereafter. The additional ad valorem tax imposed by this Act shall be collected at the same time and in the same manner as existing ad valorem taxes are collected.

No vote by the electorate shall be necessary after the passage of this amendment to implement its provisions. (Amendment 409)[1]

See also

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External links

Additional reading

Footnotes

  1. 1.0 1.1 1.2 1.3 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.