Alabama § 45-37A-231 - Ad Valorem Taxation.
Full text of Alabama Code of Alabama § 45-37A-231 — Ad Valorem Taxation., with citation guidance and answers to common questions.
§ 45-37A-231. Ad Valorem Taxation.
(a) The following words and phrases shall have the following meanings:
(1) AMENDMENT 56. That amendment to the constitution that was proposed by Act 383, H. 458, 1945 Regular Session.
(2) AMENDMENT 325. That amendment to the constitution that was proposed by Act 116, H. 56, 1971 Third Special Session.
(3) AMENDMENT 373. That amendment to the constitution that was proposed by Act 6, H. 170, 1978 Second Special Session.
(4) CITY. Homewood, Alabama.
(5) CONSTITUTION. The Constitution of Alabama of 1901.
(6) COUNCIL. Homewood City Council.
(7) SPECIAL TAX. The special ad valorem tax authorized in Amendment 56 and pursuant to an election held in the city on May 20, 1947, and levied and collected on taxable property in the city; being originally voted at the rate of 5 mills on each dollar of assessed value and, pursuant to proceedings heretofore taken under Amendment 325 and Amendment 373, presently levied at the rate of 9 mills on each dollar of assessed value.
(b) The city presently levies and collects the special tax at a rate of $.90 on each one hundred dollars (9 mills on each dollar) of assessed value pursuant to Amendment 56. Pursuant to a resolution adopted by the council in accordance with Amendment 373, the city proposes to increase (by 9.2 mills) the rate at which it may levy and collect the special tax to a maximum rate, for any tax year, which is equal to $1.82 on each one hundred dollars (18.2 mills on each dollar) of assessed value.
(c) Pursuant to subsection (f) of Amendment 373 and a resolution adopted by the council after a public hearing, the council may increase the rate at which the city levies and collects the special tax to a maximum rate, for any tax year, which is equal to $1.82 on each one hundred dollars (18.2 mills on each dollar) of assessed value, the increase of 9.2 mills on each dollar of assessed value to be used as follows: 4 mills for general municipal purposes and 5.2 mills to be paid over to the Homewood City Board of Education and used for public school purposes.
(d) The increase in the rate at which the special tax may be levied and collected pursuant to this section is subject to the approval of a majority of the qualified electors residing in the city who vote on the proposed increase at a special election called and held for such purpose pursuant to the provisions of subsection (f) of Amendment 373.
Frequently Asked Questions About Alabama § 45-37A-231
What does Code of Alabama § 45-37A-231 cover?
Section 45-37A-231 ("Ad Valorem Taxation.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-37A-231?
A common citation format is "Code of Alabama § 45-37A-231" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-37A-231 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.