Chapter 10. Taxation
Article 1. Miscellaneous Provisions
§64-10.00. Occupational Tax Prohibited. (Amendment 133)
No municipal corporation in Walker county, Alabama shall have power or be authorized to levy, impose, assess, or collect any license, excise, tax, or fee on the right to work for wages or on salary in the service of an employer; and any such levy heretofore made shall be null and void. (Amendment 133)
Article 2. Infrastructure
§64-10.20. Special Road Tax. (Amendment 19)
Section 1. The county of Walker, state of Alabama, shall have power to levy and collect a special road tax not exceeding fifty cents on each hundred dollars worth of taxable property in said county in addition to that now authorized or that may hereafter be authorized for the erection, construction or maintenance of the necessary public roads, bridges or ferries and in addition to that now authorized under section 215 of article XI of the Constitution, which special county tax so levied and collected shall be applied exclusively to the purpose for which the same was so levied and collected, provided, that the rate of such tax, the time it is to continue 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 voting at such election.
Section 2. Twenty-five per centum of all moneys derived from property lying within the municipalities and arising from the tax proposed herein shall be paid to such municipality and shall, by it, be expended for upkeep of its streets.
Section 3. The court of county commissioners, boards of revenue, or other governing body of said county may, or upon written petition of ten per centum of the qualified voters of Walker county, shall call and submit said election provided for and authorized by section 1 hereof to the qualified electors of Walker county either at the time of the general election or at a special election called for that purpose; provided, that said election shall be called and held in accordance with the law now or that may be enacted governing county bond elections, and in conformity with the general election laws of the state. (Amendment 19)
Article 3. Schools
§64-10.40. Special Tax for Public School Purposes. (Amendment 204)
Section 1. If authorized at an election held for such purpose, the governing body of Walker county may levy and collect a special county tax at a rate not exceeding one-half of one percent on the value of the taxable property within the county as assessed for state taxation, the proceeds of which shall be used exclusively for public school purposes; provided, however, that the governing body of Walker county shall not levy the special county property tax authorized by this amendment in addition to any tax authorized by a constitutional amendment proposed by the legislature at the same session of the legislature at which this amendment was proposed authorizing the governing body of each of the several counties in the state to levy an additional property tax for school purposes [Section 269.04]. This tax shall be apportioned among the county and city school systems on a teacher unit basis in the manner that minimum program funds are distributed.
Section 2. An election shall be ordered by the county governing body to determine whether or not a special tax shall be levied for public school purposes as authorized herein upon the request of the county board of education, and the election shall be held and conducted in accordance with general laws providing for school tax elections pursuant to Sections 269.01 through 269.03. (Amendment 204)
Article 4. Health
§64-10.60. Public Hospital Purposes. (Amendment 276)
In addition to any taxes now authorized or that may be hereafter authorized by the Constitution and laws of Alabama, the governing body of Walker county shall levy and cause to be collected annually a special district tax, not exceeding 50 cents on each 100 dollars assessed valuation of taxable property in district two of Walker county, Alabama, to be used exclusively for public hospital purposes (as the term "public hospital purposes" is defined in Section 215.03) within said district two; provided that the time during which such tax is to continue and the purpose thereof shall have been first submitted to a vote of the qualified electors in district two of Walker county and voted for by a majority of such electors voting at such election. The governing body of Walker county may call an election at any time, and it shall be the duty of such governing body to call an election to be held within ninety days after receipt by it of a petition signed by not less than 5% of the qualified electors of said district two, requesting that such election be called. The governing body may call such election to be held at the same time that this amendment is submitted to the electors of the state for ratification and such election shall be effective to require the levy and collection of such tax in the event that this amendment shall be ratified. The notice of such election, ballots to be used at such election and procedures for holding and determining the results of such election shall be prescribed by the governing body of Walker county. No election shall be held hereunder within one year from the date of the last election so held.
Whenever such tax shall have been authorized by vote of such qualified electors, and levied by the governing body of Walker county, such governing body may anticipate the proceeds therefrom for any one or more of the purposes for which the tax shall have been voted, by issuing, without further election, interest-bearing tax anticipation bonds, warrants, or certificates of indebtedness of said county payable solely from and secured by a pledge of a sufficient amount of the annual proceeds from said tax received by the county.
The governing body of Walker county shall have power to designate as the agency of the county, to construct, acquire, equip, operate and maintain public hospital facilities for said district two, any public corporation heretofore or hereafter organized for hospital purposes in the county. When a public corporation shall have been so designated, the proceeds of said tax thereafter collected shall be paid to it and shall be used by it for any one or more of the purposes for which the tax shall have been voted; provided, that payments of the proceeds of said tax to said public corporation shall be made only to such extent as will not result in the impairment of the obligation of any contract theretofore made with respect to said tax. Said public corporation may anticipate the proceeds from said tax so required to be paid to it by issuing, for any one or more of the purposes for which the tax shall have been voted, the bonds, warrants, or certificates of indebtedness of said corporation, and may pledge for the payment of the principal thereof and interest thereon a sufficient amount of the annual proceeds from said tax so paid to it.
No securities issued or contracts made by Walker county under the authority of this amendment, which are payable solely out of the proceeds of said tax, and no securities issued or contracts made by any such public corporation, whether or not issued or made under the authority of this amendment, shall be construed to be bonds of Walker county or of a political subdivision thereof within the meaning of section 222 of the Constitution, or construed to create or constitute an indebtedness of the county within the meaning of section 224 of the Constitution. Said securities shall be construed to be negotiable instruments notwithstanding the fact that they may be payable solely from a limited source. All pledges of said tax and all contracts, made with respect thereto pursuant to the provisions of this amendment shall take precedence in the order in which they are made and shall create a charge on the proceeds of said tax prior to the expenses of operating and maintaining any public hospital facilities.
District two of Walker county herein referred to is the commissioner's district two now established in Walker county as authorized by law. (Amendment 276)[1]
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