Alabama § 45-37A-510.01 - Special School District Tax.
Full text of Alabama Code of Alabama § 45-37A-510.01 — Special School District Tax., with citation guidance and answers to common questions.
§ 45-37A-510.01. Special School District Tax.
(a) The following words and phrases shall have the following meanings:
(1) AMENDMENT 3. That amendment to the constitution that was proposed by Act 60, S. 130, 1915 Regular Session.
(2) AMENDMENT 373. That amendment to the constitution that was proposed by Act 6, H. 170, 1978 Second Special Session.
(3) COMMISSION. Jefferson County Commission.
(4) CONSTITUTION. The Constitution of Alabama of 1901.
(5) COUNTY. Jefferson County, Alabama.
(6) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem tax for public school purposes authorized in Amendment 3 and levied and collected on taxable property in the special school tax district.
(7) SPECIAL SCHOOL TAX DISTRICT. The special school tax district in the county subject to the jurisdiction and control of the Vestavia Hills City Board of Education, which consists of all the area in the county lying within the corporate limits of the City of Vestavia Hills, Alabama, as the school tax district now exists or as it may be hereafter formed.
(b) The county presently levies and collects the special school district tax at a rate of $.55 on each one hundred dollars (5.5 mills on each dollar) of assessed value pursuant to Amendment 3 and Amendment 373. Pursuant to a resolution adopted by the county commission in accordance with Amendment 373, the county proposes to increase the rate at which it may levy and collect the special school district tax to a maximum rate, for any tax year, which is equal to $1.51 on each one hundred dollars (15.1 mills on each dollar) of assessed value.
(c) Pursuant to subsection (f) of Amendment 373 and a resolution adopted by the county commission after a public hearing, the county commission may increase the rate at which the county levies and collects the special school district tax to a maximum rate, for any tax year, which is equal to $1.51 on each one hundred dollars (15.1 mills on each dollar) of assessed value.
(d) The increase in the rate at which the special school district 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 special school tax district who vote on the proposed increase at a special election called and held for such purpose pursuant to subsection (f) of Amendment 373.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-37A-510.01
What does Code of Alabama § 45-37A-510.01 cover?
Section 45-37A-510.01 ("Special School District Tax.") 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-510.01?
A common citation format is "Code of Alabama § 45-37A-510.01" (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-510.01 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.