Alabama 2022 Regular Session

Alabama House Bill HB88 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		1 HB88
2		-	2 214628-2
	2	+	2 214628-1
3	3		3 By Representatives Coleman, Garrett and Treadaway (N & P)
4	4		4 RFD: Jefferson County Legislation
5	5		5 First Read: 11-JAN-22
6	6
7		-	Page 0 HB88
8		-	1
9		-	2 ENROLLED, An Act,
10		-	3 To authorize the Jefferson County Commission,
11		-	4 pursuant to Amendment No. 373 to the Constitution of Alabama
12		-	5 of 1901 and for the purpose of renewing, preserving, and
13		-	6 continuing the total rate of district ad valorem school tax
14		-	7 presently levied for the benefit of the Midfield City Board of
15		-	8 Education, to adjust the rate at which there is levied and
16		-	9 collected by Jefferson County, on all taxable property
17		-	10 situated in Jefferson County that is within the special school
18		-	11 tax district in the county subject to the jurisdiction of the
19		-	12 Midfield City Board of Education, the special district ad
20		-	13 valorem tax for public school purposes which is authorized in
21		-	14 Amendment No. 3 of the Constitution of Alabama of 1901, to a
22		-	15 maximum rate for any tax year commencing on or after October
23		-	16 1, 2021, equal to $1.65 on each one hundred dollars (16.5
24		-	17 mills on each dollar) of assessed value, said adjustment being
25		-	18 equal to $1.05 on each one hundred dollars (10.5 mills on each
26		-	19 dollar) of assessed value and, if approved, to coincide with
27		-	20 an equivalent reduction in the rate of an existing district ad
28		-	21 valorem tax in said special school tax district.
29		-	22 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
30		-	23 Section 1. The following words and phrases shall
31		-	24 have the following meanings:
32		-	Page 1 HB88
33		-	1 (1) 2021 TAX YEAR. The tax year commencing on
34		-	2 October 1, 2021, for which year district ad valorem taxes are
35		-	3 due and payable on October 1, 2022.
36		-	4 (2) AMENDMENT NO. 3. Amendment No. 3 of the
37		-	5 Constitution of Alabama 1901, proposed by Act 60, 1915 Regular
38		-	6 Session, now appearing as Sections 269.01 and 269.02 of the
39		-	7 Official Recompilation of the Constitution of Alabama of 1901,
40		-	8 as amended.
41		-	9 (3) AMENDMENT NO. 82. Amendment No. 82 of the
42		-	10 Constitution of Alabama of 1901, proposed by Act 459, 1949
43		-	11 Regular Session, now appearing as Jefferson County Section 14
44		-	12 of the Official Recompilation of the Constitution of Alabama
45		-	13 of 1901, as amended.
46		-	14 (4) AMENDMENT NO. 325. Amendment No. 325 of the
47		-	15 Constitution of Alabama 1901, proposed by Act 116, 1971 Third
48		-	16 Special Session, now appearing as Section 217 of the Official
49		-	17 Recompilation of the Constitution of Alabama of 1901, as
50		-	18 amended.
51		-	19 (5) AMENDMENT NO. 373. Amendment No. 373 of the
52		-	20 Constitution of Alabama 1901, proposed by Act 6, 1978 Second
53		-	21 Special Session, now appearing as Section 217 of the Official
54		-	22 Recompilation of the Constitution of Alabama of 1901, as
55		-	23 amended.
56		-	24 (6) BOARD. The Midfield City Board of Education.
57		-	25 (7) COMMISSION. The Jefferson County Commission.
58		-	Page 2 HB88
59		-	1 (8) CONSTITUTION. The Constitution of Alabama of
60		-	2 1901.
61		-	3 (9) COUNTY. Jefferson County, Alabama.
62		-	4 (10) EXPIRING SCHOOL DISTRICT TAX. The special
63		-	5 district ad valorem tax for public school purposes authorized
64		-	6 in Amendment No. 82 and presently levied and collected on
65		-	7 taxable property in the Special School Tax District.
66		-	8 (11) SPECIAL SCHOOL DISTRICT TAX. The special
67		-	9 district ad valorem tax for public school purposes authorized
68		-	10 in Amendment No. 3 and presently levied and collected on
69		-	11 taxable property in the Special School Tax District.
70		-	12 (12) SPECIAL SCHOOL TAX DISTRICT. The Special School
71		-	13 Tax District in Jefferson County within the jurisdiction of
72		-	14 the Midfield City Board of Education, which consists of all
73		-	15 the area in the county lying within the corporate limits of
74		-	16 the City of Midfield, Alabama, as the school tax district now
75		-	17 exists or as it may be hereafter formed.
76		-	18 Section 2. The county presently levies and collects
77		-	19 the Special School District Tax at a rate of $.60 on each one
78		-	20 hundred dollars (6.0 mills on each dollar) of assessed value
79		-	21 pursuant to Amendment No. 3, Amendment No. 325, and Amendment
80		-	22 No. 373.
81		-	23 Section 3. The county presently levies and collects
82		-	24 the Expiring School District Tax at a rate of $1.05 on each
83		-	25 one hundred dollars (10.5 mills on each dollar) of assessed
84		-	Page 3 HB88
85		-	1 value pursuant to Amendment No. 82, Amendment No. 325, and
86		-	2 Amendment No. 373.
87		-	3 Section 4. At the request of the board and pursuant
88		-	4 to a resolution adopted by the county commission in accordance
89		-	5 with Amendment No. 373, the county proposes to adjust the rate
90		-	6 at which it may levy and collect the Special School District
91		-	7 Tax to a maximum rate, for any tax year commencing on or after
92		-	8 the 2021 Tax Year, which is equal to $1.65 on each hundred
93		-	9 dollars (16.5 mills on each dollar) of assessed value, such
94		-	10 adjustment being equal to $1.05 on each one hundred dollars
95		-	11 (10.5 mills on each dollar) of assessed value and, if
96		-	12 approved, to coincide with expiration of the Expiring School
97		-	13 District Tax, so as to renew, preserve and continue, and to
98		-	14 effect no net increase in, the total rate of district ad
99		-	15 valorem school tax presently levied in the Special School Tax
100		-	16 District.
101		-	17 Section 5. Pursuant to subsection (f) of Amendment
102		-	18 No. 373 and a resolution adopted by the county commission
103		-	19 after a public hearing, the county commission may adjust the
104		-	20 rate at which the county levies and collects the Special
105		-	21 School District Tax to a maximum rate, for any tax year
106		-	22 commencing on or after the 2021 Tax Year, which is equal to
107		-	23 $1.65 on each one hundred dollars (16.5 mills on each dollar)
108		-	24 of assessed value.
109		-	Page 4 HB88
110		-	1 Section 6. The adjustment in the rate at which the
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	15	+	9 A BILL
	16	+	10 TO BE ENTITLED
	17	+	11 AN ACT
	18	+	12
	19	+	13 To authorize the Jefferson County Commission,
	20	+	14 pursuant to Amendment No. 373 to the Constitution of Alabama
	21	+	15 of 1901 and for the purpose of renewing, preserving, and
	22	+	16 continuing the total rate of district ad valorem school tax
	23	+	17 presently levied for the benefit of the Midfield City Board of
	24	+	18 Education, to adjust the rate at which there is levied and
	25	+	19 collected by Jefferson County, on all taxable property
	26	+	20 situated in Jefferson County that is within the special school
	27	+	21 tax district in the county subject to the jurisdiction of the
	28	+	22 Midfield City Board of Education, the special district ad
	29	+	23 valorem tax for public school purposes which is authorized in
	30	+	24 Amendment No. 3 of the Constitution of Alabama of 1901, to a
	31	+	25 maximum rate for any tax year commencing on or after October
	32	+	26 1, 2021, equal to $1.65 on each one hundred dollars (16.5
	33	+	27 mills on each dollar) of assessed value, said adjustment being
	34	+	Page 1 1 equal to $1.05 on each one hundred dollars (10.5 mills on each
	35	+	2 dollar) of assessed value and, if approved, to coincide with
	36	+	3 an equivalent reduction in the rate of an existing district ad
	37	+	4 valorem tax in said special school tax district.
	38	+	5 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
	39	+	6 Section 1. The following words and phrases shall
	40	+	7 have the following meanings:
	41	+	8 (1) 2021 TAX YEAR. The tax year commencing on
	42	+	9 October 1, 2021, for which year district ad valorem taxes are
	43	+	10 due and payable on October 1, 2022.
	44	+	11 (2) AMENDMENT NO. 3. Amendment No. 3 of the
	45	+	12 Constitution of Alabama 1901, proposed by Act 60, 1915 Regular
	46	+	13 Session, now appearing as Sections 269.01 and 269.02 of the
	47	+	14 Official Recompilation of the Constitution of Alabama of 1901,
	48	+	15 as amended.
	49	+	16 (3) AMENDMENT NO. 82. Amendment No. 82 of the
	50	+	17 Constitution of Alabama of 1901, proposed by Act 459, 1949
	51	+	18 Regular Session, now appearing as Jefferson County Section 14
	52	+	19 of the Official Recompilation of the Constitution of Alabama
	53	+	20 of 1901, as amended.
	54	+	21 (4) AMENDMENT NO. 325. Amendment No. 325 of the
	55	+	22 Constitution of Alabama 1901, proposed by Act 116, 1971 Third
	56	+	23 Special Session, now appearing as Section 217 of the Official
	57	+	24 Recompilation of the Constitution of Alabama of 1901, as
	58	+	25 amended.
	59	+	26 (5) AMENDMENT NO. 373. Amendment No. 373 of the
	60	+	27 Constitution of Alabama 1901, proposed by Act 6, 1978 Second
	61	+	Page 2 1 Special Session, now appearing as Section 217 of the Official
	62	+	2 Recompilation of the Constitution of Alabama of 1901, as
	63	+	3 amended.
	64	+	4 (6) BOARD. The Midfield City Board of Education.
	65	+	5 (7) COMMISSION. The Jefferson County Commission.
	66	+	6 (8) CONSTITUTION. The Constitution of Alabama of
	67	+	7 1901.
	68	+	8 (9) COUNTY. Jefferson County, Alabama.
	69	+	9 (10) EXPIRING SCHOOL DISTRICT TAX. The special
	70	+	10 district ad valorem tax for public school purposes authorized
	71	+	11 in Amendment No. 82 and presently levied and collected on
	72	+	12 taxable property in the Special School Tax District.
	73	+	13 (11) SPECIAL SCHOOL DISTRICT TAX. The special
	74	+	14 district ad valorem tax for public school purposes authorized
	75	+	15 in Amendment No. 3 and presently levied and collected on
	76	+	16 taxable property in the Special School Tax District.
	77	+	17 (12) SPECIAL SCHOOL TAX DISTRICT. The Special School
	78	+	18 Tax District in Jefferson County within the jurisdiction of
	79	+	19 the Midfield City Board of Education, which consists of all
	80	+	20 the area in the county lying within the corporate limits of
	81	+	21 the City of Midfield, Alabama, as the school tax district now
	82	+	22 exists or as it may be hereafter formed.
	83	+	23 Section 2. The county presently levies and collects
	84	+	24 the Special School District Tax at a rate of $.60 on each one
	85	+	25 hundred dollars (6.0 mills on each dollar) of assessed value
	86	+	26 pursuant to Amendment No. 3, Amendment No. 325, and Amendment
	87	+	27 No. 373.
	88	+	Page 3 1 Section 3. The county presently levies and collects
	89	+	2 the Expiring School District Tax at a rate of $1.05 on each
	90	+	3 one hundred dollars (10.5 mills on each dollar) of assessed
	91	+	4 value pursuant to Amendment No. 82, Amendment No. 325, and
	92	+	5 Amendment No. 373.
	93	+	6 Section 4. At the request of the board and pursuant
	94	+	7 to a resolution adopted by the county commission in accordance
	95	+	8 with Amendment No. 373, the county proposes to adjust the rate
	96	+	9 at which it may levy and collect the Special School District
	97	+	10 Tax to a maximum rate, for any tax year commencing on or after
	98	+	11 the 2021 Tax Year, which is equal to $1.65 on each hundred
	99	+	12 dollars (16.5 mills on each dollar) of assessed value, such
	100	+	13 adjustment being equal to $1.05 on each one hundred dollars
	101	+	14 (10.5 mills on each dollar) of assessed value and, if
	102	+	15 approved, to coincide with expiration of the Expiring School
	103	+	16 District Tax, so as to renew, preserve and continue, and to
	104	+	17 effect no net increase in, the total rate of district ad
	105	+	18 valorem school tax presently levied in the Special School Tax
	106	+	19 District.
	107	+	20 Section 5. Pursuant to subsection (f) of Amendment
	108	+	21 No. 373 and a resolution adopted by the county commission
	109	+	22 after a public hearing, the county commission may adjust the
	110	+	23 rate at which the county levies and collects the Special
	111	+	24 School District Tax to a maximum rate, for any tax year
	112	+	25 commencing on or after the 2021 Tax Year, which is equal to
	113	+	26 $1.65 on each one hundred dollars (16.5 mills on each dollar)
	114	+	27 of assessed value.
	115	+	Page 4 1 Section 6. The adjustment in the rate at which the
111	116		2 Special School District Tax may be levied and collected
112	117		3 pursuant to this act is subject to the approval of a majority
113	118		4 of the qualified electors residing in the Special School Tax
114	119		5 District who vote on the proposed adjustment at a special
115	120		6 election called and held for that purpose pursuant to the
116	121		7 provisions of subsection (f) of Amendment No. 373.
117	122		8 Section 7. This act shall become effective
118	123		9 immediately following its passage and approval by the
119	124		10 Governor, or its otherwise becoming law.
120		-	Page 5 HB88
121		-	1
122		-	2
123		-	3
124		-	4
125		-	Speaker of the House of Representatives
126		-
127		-	5
128		-	6 President and Presiding Officer of the Senate
129		-	House of Representatives7
130		-	I hereby certify that the within Act originated in8
131		-	9 and was passed by the House 10-FEB-22.
132		-	10
133		-	11 Jeff Woodard
134		-	12 Clerk
135		-	13
136		-	14
137		-	15
138		-	Senate16 24-FEB-22 Passed
139		-	17
140		-	Page 6
	125	+	Page 5