SB145

By Senators Butler and Orr

ENROLLED, An Act,

Proposing a statewide amendment to the Constitution of Alabama of 1901, providing for the levy of ad valorem tax for public school purposes in the portion of the City of Madison located in Limestone County for the purpose of equalizing the rate of ad valorem taxation in those portions of the City of Madison located in Limestone County with those portions of the city located in Madison County and providing for the manner of conducting elections with respect to the tax.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. The following amendment to the Constitution of Alabama of 1901, as amended, is proposed and shall become valid as a part thereof when approved by a majority of the qualified electors voting thereon and in accordance with Sections 284, 285, and 287 of the Constitution of Alabama of 1901, as amended:

PROPOSED AMENDMENT

In consideration of the fact that the City of Madison includes property located in both Madison County and Limestone County and that immediately prior to the adoption of this amendment, the number of mills of county-levied ad valorem tax for school or educational purposes in the portion of the city lying in Limestone County was 10.5 mills less than the number of mills of county-levied ad valorem tax for school or educational purposes levied in the portion of the city situated in Madison County, the City of Madison, in addition to the power to levy and collect ad valorem tax each year at the rate authorized immediately prior to the adoption of this amendment, shall have the further power to levy and collect each year, on property located in the part of the city that is situated in Limestone County, such additional ad valorem tax for public school purposes as is necessary to equalize the total rate of all ad valorem tax for public school purposes levied each year on property located in the part of the city that is in Limestone County with the total rate of all ad valorem tax for public school purposes levied on property located in the part of the city that is in Madison County. All additional ad valorem taxation levied under this amendment shall be based on the value of the property as fixed for state taxation. No additional tax shall be levied under this amendment unless a majority of the qualified electors of the City of Madison voting in the election on the adoption on this amendment shall vote for such adoption; provided that if the majority of the qualified electors of the City of Madison voting in said election should not vote in favor of such adoption, or if the majority of the qualified electors of the City of Madison at any election subsequently called under this amendment should not vote in favor of the levy of the additional tax, the governing body of the City of Madison may call other elections on the question of the levy of said tax without further act of the Legislature, but not more than one such election shall be held during any period of twelve consecutive months.

Each election held under the provisions hereof shall be ordered, held, canvassed and may be contested in the same manner as may be provided by law applicable to municipal corporations for elections to authorize the issuance of municipal bonds.

Section 2. An election upon the proposed amendment shall be held in accordance with Sections 284 and 285 of the Constitution of Alabama of 1901, now appearing as Sections 284 and 285 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, and the election laws of this state.

Section 3. The appropriate election official shall assign a ballot number for the proposed constitutional amendment on the election ballot and shall set forth the following description of the substance or subject matter of the proposed constitutional amendment:

"Proposing an amendment to the Constitution of Alabama of 1901, providing for the levy of ad valorem tax for public school purposes in the portion of the City of Madison located in Limestone County for the purpose of equalizing the rate of ad valorem taxation in those portions of the City of Madison located in Limestone County with those portions of the City located in Madison County and providing for the manner of conducting elections with respect to the tax.

"Proposed by Act ________."

This description shall be followed by the following language:

"Yes ( ) No ( )."


Limestone County
Madison County
Madison
Municipalities
Constitutional Amendments
Elections
Taxation
Ad Valorem Tax
Property, Real and Personal
Schools
Education