HB175INTRODUCED
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HB175
EWL899C-1
By Representatives Almond, Bolton, Brinyark, Travis,
McCampbell, England (N & P)
RFD: Tuscaloosa County Legislation
First Read: 15-Feb-24
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6 EWL899C-1 01/12/2024 FC (L)ma 2024-27
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First Read: 15-Feb-24
A BILL
TO BE ENTITLED
AN ACT
To authorize the governing body of the City of
Tuscaloosa, pursuant to Section 217 of the Constitution of
Alabama of 2022, to increase, for public school purposes, the
rate at which there is levied and collected by the city, on
all taxable property situated within the city, the ad valorem
tax authorized in Section 216.03 of the Constitution of
Alabama of 2022, to a maximum rate for any tax year of the
city, which is equal to $2.50 on each one hundred dollars
(25.0 mills on each dollar) of assessed value.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. For the purposes of this act, the following
words have the following meanings:
(1) AD VALOREM TAX. The ad valorem tax authorized in
Section 216.03 of the Constitution of Alabama of 2022, and
levied and collected on all taxable property in the city,
being originally levied at the rate of 10 mills on each dollar
of assessed value and, pursuant to proceedings heretofore
taken under Amendment No. 325 and Amendment No. 373, presently
levied at the rate of 13.5 mills on each dollar of assessed
value.
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value.
(2) ALABAMA CONSTITUTION. The Constitution of Alabama
of 2022.
(3) AMENDMENT NO. 325. Amendment No. 325 of the
Constitution of Alabama of 1901.
(4) AMENDMENT NO. 373. Amendment No. 373 of the
Constitution of Alabama of 1901.
(5) CITY. The City of Tuscaloosa.
(6) CITY COUNCIL. The City Council of the City of
Tuscaloosa.
(7) SCHOOL BOARD. The Tuscaloosa City Board of
Education.
(8) SCHOOL FUNDING PROPOSAL. The proposal to increase
the rate at which the ad valorem tax is authorized to be
levied and collected to a maximum rate, for any tax year of
the city, which is equal to $2.50 on each $100 (25.0 mills on
each dollar) of assessed value, an increase of up to 11.5
mills on each dollar of assessed value and which increase is
to be paid over to the school board and used by the school
board for public school purposes.
Section 2. The city presently levies and collects the
ad valorem tax at a rate of $1.35 on each one hundred dollars
(13.5 mills on each dollar) of assessed value. Pursuant to a
resolution adopted by the city council after a public hearing
in accordance with Section 217(f) of the Alabama Constitution,
and at the request of the school board, the city has adopted
the School Funding Proposal.
Section 3. Pursuant to Section 217(f) of the Alabama
Constitution and the resolution adopted by the city council
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Constitution and the resolution adopted by the city council
after a public hearing, the School Funding Proposal is hereby
approved and, therefore, the city council may increase the
rate at which the city levies and collects the ad valorem tax
to a maximum rate, for any tax year, which is equal to $2.50
on each one hundred dollars (25.0 mills on each dollar) of
assessed value, an increase of up to 11.5 mills on each dollar
of assessed value and which increase is to be paid over to the
school board and used by the school board for public school
purposes.
Section 4. The increase in the rate at which the ad
valorem tax may be levied and collected pursuant to this act
is subject to the approval of a majority of the qualified
electors residing in the city who vote on the proposed
increase at a special election called and held for such
purpose pursuant to the provisions of Section 217(f) of the
Alabama Constitution.
Section 5. This act shall become effective immediately
upon its passage and approval by the Governor, or upon its
otherwise becoming a law.
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