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Chapter 10. Taxation
Article 1. Miscellaneous Provisions
§8-10.00. Sale of Lands for Delinquent Taxes. (Amendment 562)
(a) Notwithstanding Sections 104 and 105 to the contrary, the Legislature of the state of Alabama may enact local legislation applicable to Calhoun County to change the method prescribed by law for giving notice to delinquent Calhoun County taxpayers of their failure to pay taxes assessed against any property which is assessed to them and to change the notice required to be given them prior to the sale for taxes of the property and to change the method for issuing decrees for the sale of land and the trials held to determine whether the sales should be ordered and to change the method of giving notice to delinquent property owners to show cause why a decree of sale should not be rendered against them and to change the method regarding the sale of the property and the report of the amount of taxes collected from the sale.
(b) This amendment shall not become effective unless approved at a referendum by a majority of the qualified electors of Calhoun County voting on the proposition. The referendum shall be held at the same time as the election for the ratification of this amendment, as provided for in Section 2 of this act, and no further election shall be required. (Amendment 562)
§8-10.01. Business Tax Exemption for Residential Real Estate Rental. (Amendment 854)
In Calhoun County, no municipal business license tax shall be levied on the rental of residential real estate based on a per unit tax rate. (Amendment 854)
Article 2. Schools
§8-10.20. Special School Tax; Debt Service on Bonds. (Amendment 68)
In addition to any taxes now authorized, or that may be hereafter authorized, by the Constitution and laws of Alabama, there is hereby levied a special school tax of fifty cents on each one hundred dollars worth of taxable property in the cities of Jacksonville, Piedmont and Anniston and in the several school districts of Calhoun county to be used solely for public school purposes; provided such tax and the time it is to continue shall have been first submitted to the vote of the qualified electors of the school district in which such tax is to be collected and voted for by a majority of those voting at such election; otherwise said tax shall not be collected. A special separate election is hereby called on the first Tuesday after sixty days following the date this Constitutional provision becomes effective, in the cities of Jacksonville, Piedmont and Anniston and in the several school districts of Calhoun county, at which election the qualified voters in the cities of Jacksonville, Piedmont and Anniston and in the several school districts of Calhoun county may vote as to whether said special school tax herein levied shall be effective for a period of thirty years, and if the majority of those voting at said election vote in favor of said special school tax herein referred to, such school tax shall immediately be levied and collected annually thereafter on the first day of October by the tax collector of Calhoun county, and, if pledged, paid to the cities of Jacksonville, Piedmont and Anniston; otherwise by him immediately paid to the board of education of the cities of Jacksonville, Piedmont and Anniston, for a period of thirty years from the date of said election in the cities of Jacksonville, Piedmont and Anniston, and in the several school districts of Calhoun county and a special separate election is likewise hereby called in each other school district in Calhoun county on the first Tuesday after sixty days following the date this Constitutional provision becomes effective and the qualified electors of each such other school district in Calhoun county shall vote as to whether said special school tax herein levied shall be effective in their respective districts for a period of thirty years, and where a majority of those voting at said election in any such school district vote in favor of said special school tax such special school tax shall be immediately levied and collected annually thereafter on the first day of October by the tax collector of Calhoun county and if pledged, paid to county of Calhoun; otherwise by him immediately paid to the board of education of Calhoun county, for a period of thirty years in any such school district where the majority of such electors voting at said election vote therefor. This section shall be self-executing.
The funds arising from the special school tax to be levied hereunder and to be collected therefrom shall be expended for public school purposes for the exclusive benefit of the school district in which collected with all such tax collected in the city of Jacksonville to be expended in the city of Jacksonville and with all such tax collected in the city of Piedmont to be expended in the city of Piedmont and all such tax collected within the Anniston school district to be expended in the Anniston school district. After said tax has been voted, and without further authorization or authority, as and when requested by the boards of education of the cities of Jacksonville, Piedmont and Anniston, the cities of Jacksonville, Piedmont and Anniston shall issue and sell interest bearing bonds with principal and interest to be paid from the funds to be derived from the special school tax hereby levied in the cities of Jacksonville, Piedmont and Anniston and in the school districts in which the cities of Jacksonville, Piedmont and Anniston are located, for the sole purpose of construction and improvement of school buildings and the acquiring of sites therefor; provided, said net proceeds of said bonds shall immediately be paid to the boards of education of the cities of Jacksonville, Piedmont and Anniston and said bonds shall not be issued for a longer period than thirty years, and said funds to be derived from said special school tax may be pledged by the cities of Jacksonville, Piedmont and Anniston for the payment of said bonds and the interest thereon, and provided that said bonds shall not be a general obligation of the cities of Jacksonville, Piedmont and Anniston or of Calhoun county and shall not be charged to the constitutional debt limit of the cities of Jacksonville, Piedmont and Anniston or of Calhoun county. After said tax has been voted, and without further authorization or authority, as and when requested by the board of education of Calhoun county, Calhoun county shall issue and sell interest bearing bonds with principal and interest to be paid from the funds to be derived from the special school tax hereby levied in each school district in Calhoun county, other than in the cities of Jacksonville, Piedmont and Anniston and the school districts in which the cities of Jacksonville, Piedmont and Anniston are located, for the sole purpose of the construction and improvement of public school buildings and the acquiring of sites therefor; provided, the net proceeds of said bonds shall immediately be paid to the board of education of Calhoun county and that said bonds shall not be issued for longer than thirty years and said funds arising from said school tax may be pledged by Calhoun county for the payment of said bonds and interest thereon and provided that said bonds shall not be a general obligation of Calhoun county and shall not be charged to the constitutional debt limit of Calhoun county.
Except as herein otherwise provided the elections hereinabove provided for shall be called, held, and conducted as provided by law for calling, holding and conducting of district school tax elections. The governing bodies of the cities of Jacksonville, Piedmont and Anniston shall appoint and designate the officers, managers, clerks and returning officers and shall call, canvass, tabulate, and declare the result of the elections provided for in the cities of Jacksonville, Piedmont and Anniston and in the school districts in which the cities of Jacksonville, Piedmont and Anniston are located. The governing body of Calhoun county shall appoint and designate the election officers, managers, clerks, and returning officers and shall call, canvass, tabulate, and declare the result of the elections as to any and all school districts in Calhoun county, other than in the cities of Jacksonville, Piedmont and Anniston and the school districts in which the cities of Jacksonville, Piedmont and Anniston are located. All such elections shall otherwise be conducted, held, canvassed, tabulated and the results declared as general elections are conducted, held, canvassed, tabulated and the results declared in Alabama. (Amendment 68)
§8-10.21. Use of Special School Tax Funds, Refunding of Bonds. (Amendment 165)
Any funds derived from the voted special school taxes levied in certain cities and school districts in Calhoun county under Section 8-10.20 that are not needed to pay debt service on bonds issued under said amendment, or to comply with any other covenants contained in proceedings authorizing the issuance of such bonds, may, to such extent as the governing body of the political subdivision or agency entitled thereto may determine are excess of the amount then needed for the specific public school purpose for which said taxes were voted, be used for public school purposes generally. Any bonds which are now outstanding or which may hereafter be issued under the provisions of said amendment or this amendment may at any time and from time to time be refunded, whether before, at or after the maturity of the bonds refunded, by the issuance of new bonds, payable from the same sources as those refunded, in a principal amount sufficient to pay said bonds so refunded and any premium necessary to redeem, pay, purchase or otherwise retire said bonds; and bonds may be issued for the combined purpose of so refunding any such bonds and obtaining funds for acquiring, constructing and improving public school buildings, including sites therefor. Notwithstanding the fact that they may be payable solely from a specified source, all bonds hereafter issued under the provisions of said amendment or this amendment shall be negotiable instruments within the meaning of the negotiable instruments law of Alabama if they otherwise possess all the characteristics of negotiable instruments under the laws of Alabama and shall be legal investments for trust funds. Bonds authorized to be issued hereunder shall be issued in the same manner and by the same respective political subdivisions as those authorized to be issued under said amendment proposed by Section 8-10.20 and may be so issued without the necessity of any further election. No bonds issued hereunder shall be chargeable against the constitutional debt limit of the political subdivision by which they are issued. (Amendment 165)
§8-10.22. Validation of Ad Valorem Tax for School Purposes. (Amendment 747)
Any provision of the Constitution of Alabama of 1901, as amended, or the laws of the State of Alabama to the contrary notwithstanding, the levy and collection in each year of each ad valorem tax for public school purposes or educational purposes in Calhoun County, Alabama, and in any municipality located, in whole or in part, in Calhoun County, Alabama, and in any school tax district located in Calhoun County, Alabama, which tax was approved by a majority vote of the appropriate electorate prior to October 1, 2002, and which was being levied and collected for the tax year that began on October 1, 2002, is hereby:
- (a) Authorized, ratified, validated, and confirmed from and after the date of the initial levy of such tax regardless of any statutory or constitutional defects, mistakes, errors, or ambiguities in the authorization or levy thereof or the election thereon, or in any act of the Legislature with respect thereto; and
- (b) Continued and extended beginning with the levy and collection of such tax for the tax year next succeeding the tax year initially established for the final levy and collection of such tax and continuing for each tax year thereafter without limit as to time. (Amendment 747)
§8-10.23. Additional Special School Tax. (Amendment 335)
In addition to any taxes now authorized or that may be hereafter authorized by the Constitution and laws of Alabama, each school district in Calhoun county, except the school district comprising the city of Anniston, shall have the power to levy and collect for public school purposes in such district an annual special ad valorem tax on the taxable properties in such district at a rate not exceeding in any one year five mills on each dollar of the value of the said properties as the same shall be assessed for state taxation; provided, that the said special ad valorem district tax shall not be levied in any such district for any year prior to the year for which the said tax if levied will become due and payable on October 1, 1978; provided further, that prior to the levy of any special tax authorized in this paragraph, there shall be submitted to the electors of the district in which the tax is proposed to be levied, at a special election called for that purpose in the said district, the question of whether the said tax or any part thereof shall be levied, the rate thereof, the time it is to continue (which shall not exceed thirty years), and the purpose thereof, and the said tax shall be authorized at such election by a majority of the qualified electors of the said district who vote at such election; provided further, that if a majority of the qualified electors of any of the said districts participating in the election on the ratification of this amendment shall vote for the ratification of this amendment, then the approval of this amendment as expressed by the vote in said district in favor of its ratification shall, of itself, authorize the levy and collection of the said special tax for public school purposes in that district for a period of thirty years commencing with the levy for the tax year for which taxes will become due and payable to the said district on October 1, 1978.
Elections on the question of the levy of a district tax under the provisions of this amendment may be held at any time and from time to time, provided, that if at any such election held after the ratification of this amendment the proposal to levy the tax so submitted should be defeated then the proposal may not be submitted at another election held in the same district within six months from the last election held under this amendment. Each such election held after the ratification of this amendment shall be called and held, the results declared, and the tax levied and collected in the same manner as now or hereafter provided by law in the case of school district taxes authorized by Sections 269.01 through 269.03, except that no county-wide tax shall be required as a condition precedent for a district tax under this amendment.
The funds arising from the district tax herein authorized to be levied shall be expended for the exclusive benefit of the school district in which such district tax is levied. Nothing in this amendment shall be deemed to prevent the consolidation of any two or more school districts in Calhoun county in accordance with the applicable provisions of general law.
Pursuant to Section 8-10.20, there is currently being levied in each school district in Calhoun county a special district school tax at the same rate as is specified in the first paragraph of this amendment, but the last tax year for which the special tax provided for in Section 8-10.20 is authorized to be levied is the tax year for which taxes will become due and payable on October 1, 1977. It is intended by this amendment to make provision for the authorization of the continued levy in each school district in Calhoun county, except the school district comprising the city of Anniston, of a special district ad valorem school tax at the same rate as, but in lieu of, the tax authorized in Section 8-10.20, to commence with the tax year next following the final tax year for which the tax provided for in Section 8-10.20 is authorized to be levied. It is not intended by this amendment to provide for or authorize an increase in the total rate of taxation for public school purposes in excess of that currently authorized to be levied in the several school districts in Calhoun county. (Amendment 335)[1]
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