AI-assisted research summary: Jefferson County must levy and collect specified school district taxes at set rates, and the county commission may propose a higher special school district tax rate only under stated conditions and voter approval.
(a) The following words and phrases shall have the following meanings: (1) 2021 TAX YEAR. The tax year commencing on October 1, 2021, for which year district ad valorem taxes are due and payable on October 1, 2022. (2) AMENDMENT 3. Amendment 3 to the Constitution of Alabama 1901, proposed by Act 60, 1915 Regular Session, now appearing as Sections 269.01 and 269.02 of the Constitution of Alabama of 2022. (3) AMENDMENT 82. Amendment 82 to the Constitution of Alabama 1901, proposed by Act 459, 1949 Regular Session, now appearing as Section 37-10.20 of the Jefferson County Local Amendments of the Constitution of Alabama of 2022. (4) AMENDMENT 325. Amendment 325 to the Constitution of Alabama 1901, proposed by Act 116, 1971 Third Special Session, now appearing as Section 217 of the Constitution of Alabama of 2022. (5) AMENDMENT 373. Amendment 373 to the Constitution of Alabama 1901, proposed by Act 6, 1978 Second Special Session, now appearing as Section 217 of the Constitution of Alabama of 2022. (6) BOARD. The Midfield City Board of Education. (7) COMMISSION. The Jefferson County Commission. (8) CONSTITUTION. The Constitution of Alabama of 1901. (9) COUNTY. Jefferson County, Alabama. (10) EXPIRING SCHOOL DISTRICT TAX. The special district ad valorem tax for public school purposes authorized in Amendment 82 and levied and collected on taxable property in the special school tax district. (11) 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. (12) SPECIAL SCHOOL TAX DISTRICT. The special school tax district in Jefferson County within the jurisdiction of the board, which consists of all the area in the county lying within the corporate limits of the City of Midfield, as the school tax district now exists or as it may be hereafter formed. (b) The county levies and collects the special school district tax at a rate of $.60 on each one hundred dollars ($100) (6.0 mills on each dollar) of assessed value pursuant to Amendment 3, Amendment 325, and Amendment 373. (c) The county levies and collects the expiring school district tax at a rate of $1.05 on each one hundred dollars ($100) (10.5 mills on each dollar) of assessed value pursuant to Amendment 82, Amendment 325, and Amendment 373. (d) At the request of the board and pursuant to a resolution adopted by the county commission in accordance with Amendment 373, the county proposes to adjust the rate at which it may levy and collect the special school district tax to a maximum rate, for any tax year commencing on or after the 2021 tax year, which is equal to $1.65 on each one hundred dollars ($100) (16.5 mills on each dollar) of assessed value, such adjustment being equal to $1.05 on each one hundred dollars ($100) (10.5 mills on each dollar) of assessed value and, if approved, to coincide with expiration of the Expiring School District Tax, so as to renew, preserve, and continue, and to effect no net increase in, the total rate of district ad valorem school tax levied in the special school tax district. (e) Pursuant to subsection (f) of Amendment 373 and a resolution adopted by the county commission after a public hearing, the county commission may adjust the rate at which the county levies and collects the special school district tax to a maximum rate, for any tax year commencing on or after the 2021 tax year, which is equal to $1.65 on each one hundred dollars ($100) (16.5 mills on each dollar) of assessed value. (f) The adjustment 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 adjustment at a special election called and held for that purpose pursuant to subsection (f) of Amendment 373.