Alabama § 45-52A-62.01 - Increase to Ad Valorem Tax.

§ 45-52A-62.01. Increase to Ad Valorem Tax.

(a)(1) Pursuant to Amendment 456 to the Constitution of Alabama of 1901, now appearing as Official Recompilation of the Constitution of Alabama of 1901, Local Amendments, Morgan County, Section 22, the special school district tax now levied and collected at a rate of seventy-three cents ($0.73) on each one hundred dollars ($100) of assessed value of taxable property in the City of Hartselle, is set to expire on September 30, 2017. The expiration of the special school district tax on September 30, 2017, will result in a decrease of the Hartselle City School special district school tax from one dollar thirteen cents ($1.13) on each one hundred dollars ($100) of assessed value of taxable property to forty cents ($0.40) on each one hundred dollars ($100) of assessed value of taxable property. The City of Hartselle currently levies a municipal ad valorem tax of fifty cents ($0.50) on each one hundred dollars ($100) of assessed value of taxable property and desires to increase the rate of its ad valorem tax by seventy-three cents ($0.73) on each one hundred dollars ($100) of assessed value of taxable property, such increase to be levied for and on behalf of the Hartselle City Board of Education to be used for general public school purposes, in order to replace the expiring special school district tax levied at the same rate.

(2) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, now appearing as subsection (f) of Section 217 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, the governing body of the City of Hartselle has duly proposed, after a public hearing on such proposal, that the City Council of Hartselle be authorized to increase the rate at which the City of Hartselle’s municipal ad valorem taxes are levied on taxable property situated therein by an additional seventy-three cents ($0.73) of tax on each one hundred dollars ($100) of assessed value of taxable property effective October 1, 2017. The additional seventy-three cents ($0.73) of tax on each one hundred dollars ($100) of assessed value of taxable property in the City of Hartselle shall be used for general public school purposes and shall be collected every year beginning October 1, 2017, in order to replace the special school district tax levied at the same rate, which tax shall expire on September 30, 2017.

(3) The governing body of the City of Hartselle has requested that the Legislature approve the proposed authorization for the City Council of the City of Hartselle to increase the ad valorem tax, as provided in subsection (f) of Amendment 217, subject to approval by majority vote of the qualified electors residing in the City of Hartselle who vote on the proposal at a special municipal election called and held for such purpose not later than March 31, 2016.

(4) Notice of the intention to propose this section has been published, without cost to the State of Alabama, in the county whereby the City of Hartselle is situated, namely, Morgan County, in accordance with the requirements set forth in Section 106 of the Constitution of Alabama of 1901, as amended.

(b) The Legislature does hereby approve a proposed increase of seventy-three cents ($0.73) in the rate of ad valorem taxes effective October 1, 2017, that may be levied by the City Council of the City of Hartselle after the electors of the City of Hartselle approve of the increase at a referendum. The additional tax revenue from the increase shall be distributed to the Hartselle City Board of Education to be used for public school purposes. No increase shall take effect until it has been approved by majority vote of the qualified electors residing in the City of Hartselle who vote on the proposal at a special municipal election held in the City of Hartselle not later than March 31, 2016. Following approval in the municipal election, the tax increase shall become effective in the tax year beginning October 1, 2017.