1 HB87
2 214434-2
3 By Representatives Treadaway, Garrett and Coleman (N & P)
4 RFD: Jefferson County Legislation
5 First Read: 11-JAN-22
Page 0 1 214434-2:n:12/16/2021:FC/ma LSA2021-1439R1
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9 A BILL
10 TO BE ENTITLED
11 AN ACT
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13 Relating to Jefferson County, Alabama and
14 particularly to the Jefferson County School Tax Sub-District
15 G-1 therein, being the area within both the corporate limits
16 of the City of Gardendale, Alabama and the Jefferson County
17 School Tax District (the area subject to the jurisdiction and
18 control of the County Board of Education of Jefferson County);
19 to provide for the preservation, renewal and continuation in
20 said Sub-District G-1 of 8.8 mills of existing ad valorem
21 school district taxation scheduled to expire in Sub-District
22 G-1 after September 30, 2021, upon approval of said renewal of
23 said school district taxation by a majority of the qualified
24 electors of said Sub-District G-1 voting at a special election
25 to be held in said Sub-District G-1 therefore pursuant to the
26 law governing special elections.
27 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Page 1 1 Section 1. For purposes hereof:
2 (1) 2021 School Tax Year means the School Tax Year
3 ending on September 30, 2021.
4 (2) Alabama Constitution (Recompiled) means the
5 Official Recompilation of the Constitution of Alabama of 1901,
6 as amended.
7 (3) Favorable Majority Vote means the approval of
8 the adjustment of the existing rate of the Subject School
9 District Tax of 5.1 mills in Sub-District G-1 by 8.8 mills to
10 the uniform adjusted rate of 13.9 mills in Sub-District G-1 by
11 a majority of the qualified electors of Sub-District G-1 who
12 vote at a special election to be held in Sub-District G-1
13 therefor pursuant to the law governing special elections.
14 (4) Jefferson County School Tax District means and
15 includes all of Jefferson County, Alabama outside that part of
16 Jefferson County located within the corporate limits of the
17 cities of Bessemer, Birmingham, Fairfield, Homewood, Hoover,
18 Leeds, Midfield, Mountain Brook, Tarrant City, Trussville, and
19 Vestavia Hills.
20 (5) Proposal of Taxing Authority means the proposal
21 of the Jefferson County Commission, as governing body of
22 Jefferson County, Alabama, and as the taxing authority with
23 respect to the Subject School District Tax, by resolution and
24 order adopted upon request of the County Board of Education of
25 Jefferson County, Alabama, for purposes of Section 217(f) of
26 the Alabama Constitution (Recompiled) that the existing rate
27 of the Subject School District Tax of 5.1 mills be adjusted by
Page 2 1 8.8 mills to the uniform adjusted rate of 13.9 mills in
2 Sub-District G-1, to preserve, renew and continue in effect
3 the total existing rate of ad valorem school district taxation
4 therein after the 2021 School Tax Year, by proceedings in
5 compliance with said Section 217(f).
6 (6) School Tax Year means the period beginning on an
7 October 1 and ending on the next succeeding September 30, or
8 such other period of 12 consecutive months as shall be
9 established for ad valorem school taxation in the State of
10 Alabama.
11 (7) Sub-District G-1 means the area within both the
12 Jefferson County School Tax District and the corporate limits
13 of the City of Gardendale, Alabama, as at any time in effect.
14 (8) Subject School District Tax means the existing
15 ad valorem school district tax of 5.1 mills levied for public
16 school purposes in the Jefferson County School Tax District
17 (including Sub-District G-1) pursuant to Section 269.02 of the
18 Alabama Constitution (Recompiled).
19 Section 2. The Legislature of Alabama, for purposes
20 of Section 217(f) of the Alabama Constitution (Recompiled) and
21 upon adoption of the Proposal of the Taxing Authority, in
22 order to provide for the preservation, renewal and
23 continuation of the total rate of existing ad valorem school
24 district taxation in Sub-District G-1, approves the adjustment
25 of the existing rate of the Subject School District Tax of 5.1
26 mills by 8.8 mills to the uniform adjusted rate of 13.9 mills
27 in Sub-District G-1 effective simultaneously with the
Page 3 1 reduction of 8.8 mills of ad valorem school district taxation
2 in said Sub-District G-1 (by expiration of a separate ad
3 valorem school tax therein) and for any School Tax Year for
4 which the levy of the Subject School District Tax at said
5 uniform adjusted rate shall be approved in the manner then
6 provided by law; subject to the Favorable Majority Vote in
7 compliance with Section 217(f) of the Alabama Constitution
8 (Recompiled).
9 Section 3. The Legislature of Alabama adopts,
10 ratifies and confirms all proceedings, and all acts, thereof
11 heretofore had, taken or enacted with respect to the
12 adjustment and increase of the rate of the Subject School
13 District Tax to 5.1 mills.
14 Section 4. The provisions of this act are severable.
15 If any part of this act is declared invalid or
16 unconstitutional, such declaration will not operate or be
17 construed to affect the validity or constitutionality of any
18 other part or provision hereof.
19 Section 5. This act shall become effective
20 immediately upon its passage and approval by the Governor, or
21 upon its otherwise becoming a law.
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