Alabama § 45-37A-171 - Sub-District G-1 Ad Valorem School Tax.

§ 45-37A-171. Sub-District G-1 Ad Valorem School Tax.

(a) For purposes of this section:

(1) 2021 SCHOOL TAX YEAR. The school tax year ending on September 30, 2021.

(2) ALABAMA CONSTITUTION. The Constitution of Alabama of 2022.

(3) FAVORABLE MAJORITY VOTE. The approval of the adjustment of the existing rate of the subject school district tax of 5.1 mills in sub-district G-1 by 8.8 mills to the uniform adjusted rate of 13.9 mills in sub-district G-1 by a majority of the qualified electors of sub-district G-1 who vote at a special election to be held in sub-district G-1 therefor pursuant to the law governing special elections.

(4) JEFFERSON COUNTY SCHOOL TAX DISTRICT. Includes all of Jefferson County outside that part of Jefferson County located within the corporate limits of the Cities of Bessemer, Birmingham, Fairfield, Homewood, Hoover, Leeds, Midfield, Mountain Brook, Tarrant City, Trussville, and Vestavia Hills.

(5) PROPOSAL OF TAXING AUTHORITY. The proposal of the Jefferson County Commission, as governing body of Jefferson County, and as the taxing authority with respect to the subject school district tax, by resolution and order adopted upon request of the county board of education of Jefferson County, for purposes of Section 217(f) of the Alabama Constitution that the existing rate of the subject school district tax of 5.1 mills be adjusted by 8.8 mills to the uniform adjusted rate of 13.9 mills in sub-district G-1, to preserve, renew and continue in effect the total existing rate of ad valorem school district taxation therein after the 2021 school tax year, by proceedings in compliance with Section 217(f).

(6) SCHOOL TAX YEAR. The period beginning on an October 1 and ending on the next succeeding September 30, or such other period of 12 consecutive months, as shall be established for ad valorem school taxation in the state.

(7) SUB-DISTRICT G-1. The area within both the Jefferson County school tax district and the corporate limits of the City of Gardendale, as at any time in effect.

(8) SUBJECT SCHOOL DISTRICT TAX. The existing ad valorem school district tax of 5.1 mills levied for public school purposes in the Jefferson County school tax district (including sub-district G-1) pursuant to Section 269.02 of the Alabama Constitution.

(b) The Legislature, for purposes of Section 217(f) of the Alabama Constitution and upon adoption of the proposal of the taxing authority, in order to provide for the preservation, renewal, and continuation of the total rate of existing ad valorem school district taxation in sub-district G-1, approves the adjustment of the existing rate of the subject school district tax of 5.1 mills by 8.8 mills to the uniform adjusted rate of 13.9 mills in sub-district G-1 effective simultaneously with the reduction of 8.8 mills of ad valorem school district taxation in sub-district G-1 (by expiration of a separate ad valorem school tax therein) and for any school tax year for which the levy of the subject school district tax at the uniform adjusted rate shall be approved in the manner then provided by law; subject to the favorable majority vote in compliance with Section 217(f) of the Alabama Constitution.

(c) The Legislature adopts, ratifies, and confirms all proceedings, and all acts, thereof heretofore had, taken, or enacted with respect to the adjustment and increase of the rate of the subject school district tax to 5.1 mills.