Ala. Code § 45-58-242: Increase to Ad Valorem School Tax.
Where this section sits in the code
- Title 45 Local Laws.
- Chapter 58 Shelby County.
- Article 24 Taxation.
- Part 3 Tax, Ad Valorem.
- Subpart 1 Countywide School Tax.
In addition to any taxes now authorized or that may hereafter be authorized by the constitution and laws of the State of Alabama, pursuant to Amendment 373 to the Constitution of the State of Alabama, an increase of the countywide ad valorem school tax presently being levied pursuant to Amendment 3 to the Constitution of Alabama of 1901, from the rate of thirty cents ($0.30) on each one hundred dollars ($100) worth of taxable property in Shelby County to the rate of one dollar ($1) on each one hundred dollars ($100) worth of taxable property in the county (an increase of seventy cents ($0.70) on each one hundred dollars ($100) worth of taxable property, or seven mills) is approved; such additional seven mill tax to be levied and collected by the governing body of Shelby County for each year beginning with the levy for the tax year October 1, 1989, to September 30, 1990 (the tax for which year will be due and payable October 1, 1990) and ending with the levy for the tax year October 1, 2016 to September 30, 2017 (the tax for which year will be due and payable October 1, 2017) for public school purposes; provided, that the aforesaid increased rate of the tax, the time it is to continue and the purpose thereof shall have been first submitted to the vote of the qualified electors of the county, and voted for by a majority of those voting at a special election called and held in accordance with the law governing special elections.
Collected 2026-09-03T14:01:54Z. Source file · JSON