Alabama 2022 Regular Session

Alabama Senate Bill SB138 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		1 SB138
2		-	2 ~~219851-2~~
	2	+	2 216647-1
3	3		3 By Senator Chambliss (Constitutional Amendment)
4	4		4 RFD: Local Legislation
5	5		5 First Read: 01-FEB-22
6	6
7		-	Page 0 SB138
8		-	1 SB138
9		-	2
10		-	3
11		-	4 ENROLLED, An Act,
12		-	5 To propose a local constitutional amendment relating
13		-	6 to Autauga County to provide for the levy and collection of a
14		-	7 special school tax district ad valorem tax in a special school
15		-	8 tax district composed of the Central and Daniel Pratt school
16		-	9 zones; and to provide for the use of the proceeds for public
17		-	10 school purposes in the special school tax district where
18		-	11 levied.
19		-	12 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
20		-	13 Section 1. The following amendment to the
21		-	14 Constitution of Alabama of 1901, is proposed and shall become
22		-	15 valid as a part of the Constitution when all requirements of
23		-	16 this act are fulfilled:
24		-	17 PROPOSED AMENDMENT
25		-	18 SPECIAL PUBLIC SCHOOL DISTRICT AD VALOREM TAX IN THE
26		-	19 CENTRAL AND DANIEL PRATT SCHOOL ZONES OF AUTAUGA COUNTY
27		-	20 Section 1. For public school purposes, in addition
28		-	21 to any taxes now authorized, or that may hereafter be
29		-	22 authorized, by the Constitution and laws of the State of
30		-	23 Alabama, and notwithstanding any provision of the laws of the
31		-	24 State of Alabama or of this Constitution to the contrary,
32		-	25 including, without limitation, any restriction or limitation
33		-	Page 1 SB138
34		-	1 upon the amount, rate, levy, or collection of ad valorem taxes
35		-	2 otherwise provided in Section 217, or any successor or other
36		-	3 provision, of this Constitution, as at any time amended, there
37		-	4 is levied and shall be collected in a special school tax
38		-	5 district in Autauga County composed of the Central and Daniel
39		-	6 Pratt school zones, a special school district ad valorem tax
40		-	7 in the amount of one dollar fifty cents ($1.50) on each one
41		-	8 hundred dollars ($100) (15 mills) of taxable property in the
42		-	9 school tax district as assessed for state taxation. The
43		-	10 amounts payable with respect to any tax levied under the
44		-	11 authority of this amendment: (a) shall not be subject to any
45		-	12 limitation or restriction upon the amounts of ad valorem taxes
46		-	13 payable by any taxpayer under Section 217 or any successor
47		-	14 provision or any other provision of this Constitution, as at
48		-	15 any time amended, with respect to any class or item of taxable
49		-	16 property; (b) shall not be taken into account in determining
50		-	17 whether such limitation or restriction shall have been
51		-	18 exceeded in any tax year; (c) shall not be subtracted from the
52		-	19 total amount of tax due by any taxpayer if the amounts are in
53		-	20 excess of the amount of tax otherwise permitted by the
54		-	21 limitation or restriction; and (d) shall be payable in full
55		-	22 regardless of whether the amounts, or any portion thereof, are
56		-	23 in excess of the limitation or restriction.
57		-	24 Section 2. For purposes of this amendment; the
58		-	25 following terms have the following meanings:
59		-	Page 2 SB138
60		-	1 (1) CENTRAL AND DANIEL PRATT SCHOOL ZONES. The
61		-	2 Central and Daniel Pratt school zones as those school zones
62		-	3 are geographically defined by the Autauga County Board of
63		-	4 Education on January 1, 2022.
64		-	5 (2) SPECIAL SCHOOL TAX DISTRICT. A special school
65		-	6 tax district for the purpose of this amendment composed of the
66		-	7 Central and Daniel Pratt school zones.
67		-	8 Section 3. If the special school ad valorem tax is
68		-	9 approved by a majority of electors in the Central and Daniel
69		-	10 Pratt school zones voting on this amendment in the special
70		-	11 school tax district at the election on the adoption of this
71		-	12 amendment, no further election shall be required and the
72		-	13 special school district ad valorem tax shall be levied for the
73		-	14 ad valorem tax year commencing on October 1, 2022, and
74		-	15 collected commencing on October 1, 2023, and each ad valorem
75		-	16 tax year thereafter.
76		-	17 Section 4. The proceeds of the special school
77		-	18 district tax levied pursuant to the amendment shall be
78		-	19 collected by the Revenue Commissioner of Autauga County in the
79		-	20 same manner and under the same requirements and laws as other
80		-	21 ad valorem taxes are collected by the Revenue Commissioner and
81		-	22 shall be delivered to the Autauga County Board of Education
82		-	23 having control and supervision of the public schools in the
83		-	24 special school tax district.
84		-	Page 3 SB138
85		-	1 Section 5. The proceeds of the special school
86		-	2 district tax levied under this amendment shall be used for
87		-	3 public school purposes for the exclusive benefit of the
88		-	4 special school tax district in which the special school
89		-	5 district tax is levied.
90		-	6 Section 6. The "public school purposes" for which
91		-	7 the proceeds of the special school district tax levied under
92		-	8 this amendment may be used include the following:
93		-	9 (1) Any lawful public school purpose for which the
94		-	10 Autauga County Board of Education in receipt of the proceeds
95		-	11 may apply or expend public funds.
96		-	12 (2) The dedication, designation, or pledge of all or
97		-	13 any part of the proceeds for the benefit or payment of any
98		-	14 indebtedness or obligation of any kind or nature of the
99		-	15 Autauga County Board of Education for public school purposes.
100		-	16 Section 7. This amendment shall be self-executing
101		-	17 and no enabling legislation shall be necessary.
102		-	18 Upon ratification of this constitutional amendment
103		-	19 and contingent upon the ratification of the Constitution of
104		-	20 Alabama of 2022, the Code Commissioner shall number and place
105		-	21 this amendment as appropriate in the constitution based upon a
106		-	22 logical sequence and the particular subject or topic of the
107		-	23 amendment. In this amendment, the Code Commissioner may change
108		-	24 capitalization, spelling, and punctuation for the purpose of
109		-	25 style and uniformity; correct manifest grammatical, clerical,
110		-	Page 4 SB138
111		-	1 and typographical errors; and correct incorrect
112		-	2 cross-references. When publishing the Constitution of Alabama
113		-	3 of 2022, the Code Commissioner may omit this instructional
114		-	4 paragraph.
115		-	5 END OF PROPOSED AMENDMENT
116		-	6 Section 2. An election upon the proposed amendment
117		-	7 shall be held at the general election in 2022 in accordance
118		-	8 with Section 284.01 of the Constitution of Alabama of 1901,
119		-	9 now appearing as Section 284.01 of the Official Recompilation
120		-	10 of the Constitution of Alabama of 1901, as amended, and the
121		-	11 election laws of this state.
122		-	12 Section 3. The appropriate election official shall
123		-	13 assign a ballot number for the proposed constitutional
124		-	14 amendment on the election ballot and shall set forth the
125		-	15 following description of the substance or subject matter of
126		-	16 the proposed constitutional amendment:
127		-	17 "Relating to Autauga County, proposing an amendment
128		-	18 to the Constitution of Alabama of 1901, to provide for the
129		-	19 levy and collection of a special public school district ad
130		-	20 valorem tax in a special school tax district composed of the
131		-	21 Central and Daniel Pratt school zones in the county and to
132		-	22 provide for the use of the proceeds for public school purposes
133		-	23 in the special school tax district where levied."
134		-	24 "Proposed by Act _________"
135		-	Page 5 SB138
136		-	1 This description shall be followed by the following
137		-	2 language:
138		-	3 "Yes ( ) No ( )."
139		-	Page 6 SB138
140		-	1
	7	+	Page 0 1 216647-1:n:01/27/2022:FC/ma LSA2022-338
141	8		2
142	9		3
143	10		4
144		-	President and Presiding Officer of the Senate
145		-
146	11		5
147		-	6 Speaker of the House of Representatives
148		-	SB1387
149		-	8 Senate 03-FEB-22
150		-	9 I hereby certify that the within Act originated in and passed
151		-	10 the Senate.
152		-	11
153		-	12 Senate 06-APR-22
154		-	13 I hereby certify that the within Act originated in and passed
155		-	14 the Senate, as amended by Conference Committee Report.
156		-	15
157		-	16 Patrick Harris,
158		-	17 Secretary.
159		-	18
160		-	19
161		-	20
162		-	21 House of Representatives
163		-	22 Passed: 29-MAR-22, as amended
164		-	23
165		-	24 House of Representatives
166		-	25 Passed: 07-APR-2022, as amended by Conference Committee
167		-	26 Report.
168		-	27
169		-	28
170		-	29 By: Senator Chambliss
171		-	Page 7
	12	+	6
	13	+	7
	14	+	8 SYNOPSIS: This bill would propose a local
	15	+	9 constitutional amendment relating to Autauga County
	16	+	10 to provide for the levy and collection of a special
	17	+	11 school district ad valorem tax in a special school
	18	+	12 tax district composed of the Central and Daniel
	19	+	13 Pratt school zones in the county and would provide
	20	+	14 for the use of the proceeds for public school
	21	+	15 purposes in the special school tax district where
	22	+	16 levied.
	23	+	17
	24	+	18 A BILL
	25	+	19 TO BE ENTITLED
	26	+	20 AN ACT
	27	+	21
	28	+	22 To propose a local constitutional amendment relating
	29	+	23 to Autauga County to provide for the levy and collection of a
	30	+	24 special school tax district ad valorem tax in a special school
	31	+	25 tax district composed of the Central and Daniel Pratt school
	32	+	26 zones; and to provide for the use of the proceeds for public
	33	+	Page 1 1 school purposes in the special school tax district where
	34	+	2 levied.
	35	+	3 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
	36	+	4 Section 1. The following amendment to the
	37	+	5 Constitution of Alabama of 1901, is proposed and shall become
	38	+	6 valid as a part of the Constitution when all requirements of
	39	+	7 this act are fulfilled:
	40	+	8 PROPOSED AMENDMENT
	41	+	9 SPECIAL PUBLIC SCHOOL DISTRICT AD VALOREM TAX IN THE
	42	+	10 CENTRAL AND DANIEL PRATT SCHOOL ZONES OF AUTAUGA COUNTY
	43	+	11 Section 1. For public school purposes, in addition
	44	+	12 to any taxes now authorized, or that may hereafter be
	45	+	13 authorized, by the Constitution and laws of the State of
	46	+	14 Alabama, and notwithstanding any provision of the laws of the
	47	+	15 State of Alabama or of this Constitution to the contrary,
	48	+	16 including, without limitation, any restriction or limitation
	49	+	17 upon the amount, rate, levy, or collection of ad valorem taxes
	50	+	18 otherwise provided in Section 217, or any successor or other
	51	+	19 provision, of this Constitution, as at any time amended, there
	52	+	20 is levied and shall be collected in a special school tax
	53	+	21 district in Autauga County composed of the Central and Daniel
	54	+	22 Pratt school zones, a special school district ad valorem tax
	55	+	23 not exceeding $1.50 on each one hundred dollars ($100) (15
	56	+	24 mills) of taxable property in the school tax district as
	57	+	25 assessed for state taxation. The amounts payable with respect
	58	+	26 to any tax levied under the authority of this amendment: (a)
	59	+	27 shall not be subject to any limitation or restriction upon the
	60	+	Page 2 1 amounts of ad valorem taxes payable by any taxpayer under
	61	+	2 Section 217 or any successor provision or any other provision
	62	+	3 of this Constitution, as at any time amended, with respect to
	63	+	4 any class or item of taxable property; (b) shall not be taken
	64	+	5 into account in determining whether such limitation or
	65	+	6 restriction shall have been exceeded in any tax year; (c)
	66	+	7 shall not be subtracted from the total amount of tax due by
	67	+	8 any taxpayer if the amounts are in excess of the amount of tax
	68	+	9 otherwise permitted by the limitation or restriction; and (d)
	69	+	10 shall be payable in full regardless of whether the amounts, or
	70	+	11 any portion thereof, are in excess of the limitation or
	71	+	12 restriction.
	72	+	13 Section 2. For purposes of this amendment; the
	73	+	14 following terms have the following meanings:
	74	+	15 (1) CENTRAL AND DANIEL PRATT SCHOOL ZONES. The
	75	+	16 Central and Daniel Pratt school zones as those school zones
	76	+	17 are geographically defined by the Autauga County Board of
	77	+	18 Education on January 1, 2022.
	78	+	19 (2) SPECIAL SCHOOL TAX DISTRICT. A special school
	79	+	20 tax district for the purpose of this amendment composed of the
	80	+	21 Central and Daniel Pratt school zones.
	81	+	22 Section 3. If the special school ad valorem tax is
	82	+	23 approved by a majority of electors in the Central and Daniel
	83	+	24 Pratt school zones voting on this amendment in the special
	84	+	25 school tax district at the election on the adoption of this
	85	+	26 amendment, no further election shall be required and the
	86	+	27 special school district ad valorem tax shall be levied and
	87	+	Page 3 1 collected for the ad valorem tax year commencing on October 1,
	88	+	2 2022, and each ad valorem tax year thereafter.
	89	+	3 Section 4. The proceeds of each school district tax
	90	+	4 levied pursuant to the amendment shall be collected by the
	91	+	5 Revenue Commissioner of Autauga County in the same manner and
	92	+	6 under the same requirements and laws as other ad valorem taxes
	93	+	7 are collected by the Revenue Commissioner and shall be
	94	+	8 delivered to the Autauga County Board of Education having
	95	+	9 control and supervision of the public schools in the special
	96	+	10 school tax district.
	97	+	11 Section 5. The proceeds of the special tax school
	98	+	12 district tax levied under this amendment shall be used for
	99	+	13 public school purposes for the exclusive benefit of the
	100	+	14 special school tax district in which the special school tax
	101	+	15 district is levied.
	102	+	16 Section 6. The "public school purposes" for which
	103	+	17 the proceeds of the special school tax district levied under
	104	+	18 this amendment may be used include the following:
	105	+	19 (1) Any lawful purpose for which the Autauga County
	106	+	20 Board of Education in receipt of the proceeds may apply or
	107	+	21 expend public funds.
	108	+	22 (2) The dedication, designation, or pledge of all or
	109	+	23 any part of the proceeds for the benefit or payment of any
	110	+	24 indebtedness or obligation of any kind or nature of the
	111	+	25 Autauga County Board of Education.
	112	+	26 Section 7. This amendment shall be self-executing
	113	+	27 and no enabling legislation shall be necessary.
	114	+	Page 4 1 Upon ratification of this constitutional amendment
	115	+	2 and contingent upon the ratification of the Constitution of
	116	+	3 Alabama of 2022, the Code Commissioner shall number and place
	117	+	4 this amendment as appropriate in the constitution based upon a
	118	+	5 logical sequence and the particular subject or topic of the
	119	+	6 amendment. In this amendment, the Code Commissioner may change
	120	+	7 capitalization, spelling, and punctuation for the purpose of
	121	+	8 style and uniformity; correct manifest grammatical, clerical,
	122	+	9 and typographical errors; and correct incorrect
	123	+	10 cross-references. When publishing the Constitution of Alabama
	124	+	11 of 2022, as amended, the Code Commissioner may omit this
	125	+	12 instructional paragraph.
	126	+	13 END OF PROPOSED AMENDMENT
	127	+	14 Section 2. An election upon the proposed amendment
	128	+	15 shall be held at the general election in 2022 in accordance
	129	+	16 with Section 284.01 of the Constitution of Alabama of 1901,
	130	+	17 now appearing as Section 284.01 of the Official Recompilation
	131	+	18 of the Constitution of Alabama of 1901, as amended, and the
	132	+	19 election laws of this state.
	133	+	20 Section 4. The appropriate election official shall
	134	+	21 assign a ballot number for the proposed constitutional
	135	+	22 amendment on the election ballot and shall set forth the
	136	+	23 following description of the substance or subject matter of
	137	+	24 the proposed constitutional amendment:
	138	+	25 "Relating to Autauga County, proposing an amendment
	139	+	26 to the Constitution of Alabama of 1901, to authorize the levy
	140	+	27 and collection of a special public school district ad valorem
	141	+	Page 5 1 tax in a special school tax district composed of the Central
	142	+	2 and Daniel Pratt school zones in the county and to provide for
	143	+	3 the use of the proceeds for public school purposes in the
	144	+	4 special school tax district where levied."
	145	+	5 "Proposed by Act _________"
	146	+	6 This description shall be followed by the following
	147	+	7 language:
	148	+	8 "Yes ( ) No ( )."
	149	+	Page 6