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Chapter 10. Taxation
Article 1. Miscellaneous Provisions
RESERVED
Article 2. Schools
§9-10.20. Special Property Tax for School Purposes. (Amendment 102)
In addition to all other taxes now or hereafter authorized by law, the governing body of Chambers county shall have the power to levy and collect, for a period of not exceeding twelve years, a special ad valorem tax on real and tangible personal property only, situated within said county, at a rate not exceeding five mills on each dollar's worth of said real and tangible personal property, as assessed for state taxation for the preceding tax year, the proceeds of said tax to be used solely for acquiring, constructing and equipping public school buildings within said county, including public school buildings for any city school system therein; provided, however, that the special ad valorem tax authorized herein shall be levied only in the event that no other additional ad valorem tax is authorized to be levied by a constitutional amendment submitted at the 1953 regular session of the legislature; and provided further, that before said special ad valorem tax shall be levied, the question as to whether said tax shall be levied shall have first been submitted to a vote of the qualified electors of said county at an election to be called by the governing body of said county, and shall have been voted for by a majority of said qualified electors voting at said election. The election provided for herein shall be called, held, conducted and canvassed, and may be contested in the same manner as provided by law for the calling, holding, conducting and canvassing of county bond elections. Upon the expiration of any tax authorized pursuant to this amendment, no further tax shall be authorized hereunder.
In the event the said special ad valorem tax shall be authorized by a majority of the qualified electors voting on said question at said election, the governing body of said county shall thereupon be authorized to sell and issue its tax anticipation bonds for the purposes for which said tax was authorized, which bonds shall be in such amount as the governing body of said county shall designate, and shall be subject to the provisions of the general laws pertaining to the issuance of county bonds except that no further election shall be required therefor. The revenue derived from the sale of said bonds shall be expended by the Chambers county board of education for the purposes stated herein. Any bonds issued pursuant to this amendment shall be payable solely out of the proceeds of the said special ad valorem tax hereby authorized, which shall be pledged therefor, and after the issuance of said bonds, the proceeds of said tax remaining after payment of the cost of assessment and collection shall be used only for payment of the principal of and interest on said bonds, the creation and maintenance of a reserve therefor, and the redemption thereof. Said bonds shall constitute negotiable instruments although payable from a limited source and shall be eligible for the investment of trust funds. The said bonds shall not constitute general obligations of the said county and shall be in addition to all other bonds which said county has heretofore issued or is authorized to issue under the Constitution and laws of Alabama. (Amendment102)
Article 3. Health
§9-10.40. Special Tax Levied Pursuant to Amendment 72. (Amendment 307)
Whenever the tax authorized to be levied by Section 215.02 shall have been approved by vote of the qualified electors of Chambers county and levied by the governing body of the county, the proceeds of such tax may be used for any health purposes of the county, including providing of health facilities of all kinds and of health services; and the governing body of Chambers county may, in its discretion, expend any part of the proceeds thereof in cooperation with any one or more of the municipalities of the county, or in cooperation with any public or private nonprofit hospital corporation; or the county governing body may cooperate in the consolidation of all such hospitals, facilities and services in Chambers county and expend all or any part of the proceeds of the said tax in support thereof. (Amendment 307)
Article 4. Public Buildings
§9-10.60. Special Tax for Library Purposes. (Amendment 554)
The governing body of Chambers County shall, subject to succeeding provisions of this amendment (including those relating to approval by the Chambers County electorate), and notwithstanding anything in the Constitution or laws of Alabama to the contrary, levy and collect a special county ad valorem or property tax at the rate of twenty cents ($.20) on each one hundred dollars ($100) of taxable property in said County, for a period of ten fiscal (or ad valorem tax) years of said County. Such tax shall be in addition to any taxes now authorized, or that may hereafter be authorized, by the Constitution and laws of Alabama to be levied and collected in Chambers County or by said governing body.
The proceeds of the aforesaid tax shall be used exclusively for public library purposes in Chambers County, including particularly (but without limitation)
(a) the acquisition, construction, reconstruction, improvement, enlargement, equipment, operation, maintenance and support (or any one or more thereof) of
- (1) any public library or libraries operated or supported (whether in whole or in part) by said County, by the Chambers County Library Board, or by any other similar public or governmental body empowered, under the Constitution and laws of Alabama, to operate or support public libraries, including particularly, but without limiting the generality of the foregoing, (i) that certain public library located in the City of Lafayette now owned by the City of Lafayette, and (ii) that certain public library located in the City of Valley now owned by a not-for-profit foundation or a not-for-profit corporation, and
- (2) any other public libraries, branch libraries or related public library facilities (including, without limitation, one or more buildings and any equipment and lands necessary therefor) located or to be located in Chambers County and forming or to form a part of the public library system of said County; and
(b) the payment of principal of or interest (or premium, if any) on any bonds, warrants, notes or other securities (including, without limitation, refunding securities) issued by said County for public library purposes in Chambers County; provided, that any public library, branch library or related public library facilities described in the preceding provisions of this amendment shall be owned either by said County, said Chambers County Library Board or other public or governmental body, or by a not-for-profit corporation or other similar nonprofit organization (regardless of how denominated or organized); and provided further, (A) that the proceeds of such tax may be expended to pay any costs of constructing, reconstructing, improving or enlarging any additions or improvements to any building or buildings used or to be used (at least in part) by, or in connection with the operation of, the aforesaid public library located in the City of Valley, notwithstanding that such building or buildings may also then be used (or may thereafter be used) in part by, or in connection with the operation of, archives or other facilities that are not, and are not expected to be, operated for public library purposes, and (B) that none of the proceeds of such tax may be expended to pay any costs of operating, equipping, maintaining or supporting any such facilities that are not, and are not expected to be, operated for public library purposes. In expending (or causing to be expended) the proceeds of such tax for the purposes herein authorized, and in otherwise carrying out the purposes of this amendment, the governing body of Chambers County shall not be subject to the provisions of Sections 93 and 94 of the Constitution, as amended.
If this amendment is approved, and if a majority of the qualified electors of Chambers County who vote at the election thereon vote in favor of this amendment, then the tax hereinabove authorized shall be levied and collected as hereinabove provided, without any other election having been held thereon. However, if this amendment is approved but a majority of the qualified electors of Chambers County who vote at the election thereon vote against it, then such tax shall not be levied unless the question of the levy of such tax as hereinabove provided shall have been submitted to a vote of the qualified electors of said County and approved by a majority of those voting at such election; and such tax shall, upon such approval, be levied and collected as hereinabove provided. Subsequent elections may be held at intervals of not less than one year, and shall be called, held and conducted in the same way, according to the general laws of Alabama (with such modifications as shall be necessary to comply with the provisions of this amendment), as elections on the question of issuing county bonds. Following the approval of the Chambers County electorate (whether at the election on this amendment or at a subsequent county election as hereinabove provided), the tax herein authorized shall, to the fullest extent consistent with the efficient and practical administration of the tax system of Chambers County and without regard to any law otherwise requiring the levy of county taxes during a certain month or on or before a particular date, be initially levied by the governing body of said County so that it shall first become due and payable on the October 1 next succeeding such election.
The provisions of this amendment are and shall be self-executing, and authorization from or any other action by the legislature shall not be a prerequisite to the levy and collection of the tax herein authorized, to the use of the proceeds of such tax as herein provided, or to the call, holding or conduct of any election in said County as hereinabove provided for. It is hereby specifically declared that this amendment is not being proposed pursuant to Section 284.01, and the provisions of Section 284.01 are hereby declared to be inapplicable to this amendment. (Amendment 554)
§9-10.61. Extension of Special Library Tax. (Amendment 721)
(a) Subject to the succeeding provisions of this amendment, the governing body of Chambers County shall continue to levy and provide for the collection of the special county ad valorem tax authorized by Section 9-10.60 at the existing rate of 20 cents ($.20) on each one hundred dollars ($100) of taxable property in the county for an additional 10 years commencing on October 1, 2003, and expiring on September 30, 2013.
(b) The proceeds from the ad valorem tax which shall continue to be levied under subsection (a) of this amendment shall continue to be used for public library purposes in Chambers County in the same manner prescribed in subsections (a) and (b) of Section 9-10.60, for the use of the ad valorem tax proceeds collected pursuant to Section 9-10.60.
(c) The provisions of this amendment shall be self-executing and no further referendum or action by the Legislature shall be a prerequisite to continuing the levy and collection of the tax herein authorized. The county governing body shall provide for the administration and collection of the tax. (Amendment 721)
§9-10.62. Additional Special Library Tax. (Amendment 853)
(a) As used in this amendment, the following defined terms apply:
- (1) CONSTITUTION. The Constitution of Alabama of 1901, as amended.
- (2) SPECIAL LIBRARY TAX. That certain additional special county ad valorem or property tax which is authorized by the Special Tax Amendments to be levied at the rate of twenty cents ($.20) on each one hundred dollars ($100) of taxable property in Chambers County.
- (3) SPECIAL TAX AMENDMENTS. Section 9-10.60 and Section 9-10.61.
(b) Notwithstanding any provision to the contrary in either of the Special Tax Amendments, the governing body of Chambers County shall continue to levy and collect the Special Library Tax in and for each fiscal or tax year of the county until and including the fiscal or tax year beginning on October 1, 2032, and ending on September 30, 2033, and for which county taxes shall become due and payable on October 1, 2033.
(c) Notwithstanding any provision to the contrary in either of the Special Tax Amendments, none of the proceeds of the Special Library Tax may be used or expended, whether directly or indirectly, to pay any costs or expenses incurred, whether by the governing body of Chambers County or by any other person, in connection with the levy and collection of the Special Library Tax or to reimburse the governing body or any other person for any payment, by the governing body or any other person, of any such costs or expenses; and the governing body shall have no power to provide for the payment of any such costs or expenses out of the proceeds of the Special Library Tax.
(d) Except to the extent provided in this amendment, the levy and collection of the Special Library Tax, and the use and expenditure of the proceeds thereof, shall continue to be subject to all applicable provisions of each of the Special Tax Amendments. Nothing in this amendment shall be construed to permit any increase in the rate at which the Special Library Tax is levied.
(e) The provisions of this amendment are self-executing, and authorization from or any other action by the Legislature shall not be a prerequisite to the continued levy and collection of the Special Library Tax, or to the use or expenditure of the proceeds thereof. Notwithstanding any contrary provision of either Section 104 or Section 105 of the Constitution, the Legislature shall have the power to enact general, special, or local laws supplemental hereto or in futherance of the purposes hereof; provided, that no such special or local law shall be subject to the provision of Section 106 of the Constitution. (Amendment 853)[1]
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