Alabama § 45-48A-62 - Increase to Tax for Public School Purposes.

§ 45-48A-62. Increase to Tax for Public School Purposes.

(a) For the purposes of this section, the following words have the following meanings:

(1) AMENDMENT 56. Amendment 56 to the Constitution of Alabama 1901, now appearing as Section 216.04 of the Official Recompilation of the Constitution of Alabama of 1901, as amended.

(2) AMENDMENT 373. Amendment 373 to the Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation of the Constitution of Alabama of 1901, as amended.

(3) CITY. The City of Guntersville.

(4) CITY SPECIAL SCHOOL AD VALOREM TAX. The tax authorized pursuant to the applicable provisions of the general laws of this state and pursuant to Amendment 56 and Amendment 373 levied by the city for public school purposes, or for capital outlay or debt service for public schools, and without express limit as to time.

(b) The city presently levies and collects the city special school ad valorem tax for public school purposes. Pursuant to a resolution adopted by the City Council of the City of Guntersville after a public hearing in accordance with Amendment 373, the City of Guntersville proposes to increase the rate at which it may levy and collect the city special school ad valorem tax by an additional amount up to nine mills on each dollar ($0.90 on each one hundred dollars) of assessed value, with the proposed increase in the city special school ad valorem tax to be used exclusively for capital outlay or debt service for public schools.

(c) Pursuant to subsection (f) of Amendment 373 and a resolution adopted by the City Council of the City of Guntersville after a public hearing, the city may increase the rate at which the city levies and collects the city special school ad valorem tax by up to nine mills on each dollar ($0.90 on each one hundred dollars) of assessed value, the increase to be used and expended exclusively for capital outlay or debt service for public schools.

(d) The increase in the rate at which the city special school ad valorem tax may be levied and collected pursuant to this section is subject to approval by a majority of the qualified electors residing in the city who vote on the proposed increase at a special election called and held for that purpose pursuant to subsection (f) of Amendment 373.

(e) The increase in the city special school ad valorem tax authorized pursuant to this section may be made effective and due and payable beginning on the October 1 next following the levy of the increase by the city after the approval of the increase by the qualified electors of the city in the special election held for that purpose.