SB 380

To authorize the City Council of the City of Huntsville, to equalize the level of ad valorem taxation collected for public school purposes throughout the city; to modify, pursuant to the procedures provided for in Amendment 373 to the Constitution of Alabama of 1901, including a favorable vote of the qualified electors of the city who vote on the proposed modification at an election thereon to be called and held pursuant to the provisions of Amendment 373, and contingent upon a corresponding reduction in the levy of certain ad valorem taxes heretofore authorized to be levied in the school district of the city for public school purposes, the maximum rate of the ad valorem tax on all taxable property in the city presently levied and collected for public school purposes in the city pursuant to Amendment 8 to the Constitution of Alabama of 1901, to a rate not in excess of 22 mills ($2.20 on each one hundred dollars of assessed value of taxable property), the amounts collected from the levy of such tax to continue to be used exclusively for public school purposes in the city.

Section 1

This act shall apply with respect to the levy of ad valorem taxes in the City of Huntsville, the corporate limits of which are presently located within portions of Limestone, Madison, and Morgan Counties.

Section 2

For purposes of this act, the following words have the following meanings: (1) 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. (2) AMENDMENT 8 SCHOOL TAX. The ad valorem tax presently authorized to be levied by the city for public school purposes and presently levied at the rate of 6 and 1/2 mills ($0.65 on each one hundred dollars of assessed value) pursuant to Amendment 8 to the Constitution of Alabama of 1901, now appearing as Section 216.01 of the Official Recompilation of the Constitution of Alabama of 1901, the provisions of Amendment 373, and an election held in the city on August 28, 2012. (3) CITY. The City of Huntsville, Alabama, the corporate limits of which are presently located within portions of Limestone, Madison, and Morgan Counties. (4) SPECIAL SCHOOL AD VALOREM TAXES. Those certain ad valorem taxes authorized to be levied for public school and educational purposes on property located in the city's school tax district presently levied for public school purposes at rates aggregating 15 and 1/2 mills ($1.55 on each one hundred dollars of assessed value) pursuant to a. the applicable provisions of the general laws of this state and b. the provisions, respectively, of Section 2 of Amendment 3 to the Constitution of Alabama of 1901, now appearing as Section 269.02 of the Official Recompilation of the Constitution of Alabama of 1901; of Amendment 218 (as amended by Amendment 407) to the Constitution of Alabama of 1901; and of Amendment 305 to the Constitution of Alabama of 1901.

Section 3

The Amendment 8 school tax, presently levied in portions of the city at a rate of 6.5 mills ($0.65 on each one hundred dollars of assessed value), and the special school ad valorem taxes, presently levied in portions of the school tax district of the city at rates aggregating 15 and 1/2 mills ($1.55 on each one hundred dollars of assessed value) currently result in the aggregate levy and collection of 22 mills of ad valorem tax for public school purposes in respect of property in the city to which the taxes are applicable. Pursuant to a resolution adopted by the city council of the city, following a public hearing held in accordance with Amendment 373, the city proposes, so as to promote the equal and uniform levy of ad valorem taxes for school purposes equivalent to the aggregate of the rate of the ad valorem taxes presently levied under the Amendment 8 School Tax and the special school ad valorem taxes on property located throughout the city and the city school district, to modify, subject to approval by a majority of the qualified electors of the city voting on the proposed change, the maximum rate at which the city may levy and collect the Amendment 8 school tax to a rate not exceeding 22 mills ($2.20 on each one hundred dollars of assessed value), the levy of such tax at such modified rate to be conditioned upon enactment of this act and, in respect of property within the school district of the city in any county in which the city is then situated, the corresponding reduction prior to or contemporaneously with such levy, of the rates at which the special school ad valorem taxes were heretofore levied for public school purposes.

Section 4

Pursuant to subsection (f) of Amendment 373 and the aforesaid resolution adopted by the city council of the city following a public hearing as required by Amendment 373, the city, following the enactment of this act, may modify the rate at which the city is authorized to levy, and the city may levy and collect, the Amendment 8 school tax at a rate for any tax year not exceeding 22 mills ($2.20 on each one hundred dollars of assessed value), the collections from such levy to be used and expended exclusively for city public school purposes.

Section 5

The modification in the rate at which the Amendment 8 School Tax may be levied and collected in the city pursuant to this act is subject to the favorable vote of a majority of the qualified electors residing in the city who vote on the proposed change at a special election called and held for that purpose pursuant to subsection (f) of Amendment 373 and, in respect of any county in which the city is then situated, the corresponding reduction prior to or contemporaneously with such levy, of the rates of the special school ad valorem taxes heretofore levied in any part of the city therein for public school purposes, all to the end that the Amendment 8 school tax may thereafter be levied by the city throughout the city school district at rates not exceeding the aggregate of the rates at which the Amendment school tax and the special school ad valorem taxes were theretofore levied on taxable property located in portions of the city school district.

Section 6

This act shall become effective immediately following its passage and approval by the Governor, or its otherwise becoming law.