HB450ENROLLED Page 0 HB450 4JN8R3I-2 By Representative Starnes (Constitutional Amendment) RFD: Local Legislation First Read: 11-Apr-24 1 2 3 4 5 HB450 Enrolled Page 1 First Read: 11-Apr-24 Enrolled, An Act, To propose a local constitutional amendment relating to Autauga County to provide for the levy and collection of an ad valorem tax in addition to any ad valorem tax currently levied; and to provide for the use of the proceeds for public school purposes in the county. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. The following amendment to the Constitution of Alabama of 2022, is proposed and shall become valid as a part of the constitution when all requirements of this act are fulfilled: PROPOSED AMENDMENT (a) For public school purposes, in addition to any taxes now authorized, or that may hereafter be authorized, by the constitution and laws of the State of Alabama, and notwithstanding any provision of state law or the constitution to the contrary, there is levied and shall be collected in Autauga County, a special school ad valorem tax in the amount of seventy cents ($.70) on each one hundred dollars ($100) (7 mills) of taxable property in the county as assessed for state taxation. (b) Notwithstanding the provisions of Section 269.08 of the constitution, any ad valorem tax levied pursuant to this section shall not reduce the rate of any mills of ad valorem tax levied in Autauga County pursuant to Section 269.08 as determined for the ad valorem tax year commencing on October 1, 2023, and the mills of ad valorem tax levied pursuant to Section 269.08 for the ad valorem tax year commencing on 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 HB450 Enrolled Page 2 Section 269.08 for the ad valorem tax year commencing on October 1, 2023, shall continue to be levied for the ad valorem tax year commencing on October 1, 2024, and for each ad valorem tax year thereafter. (c) If the special school ad valorem tax is approved by a majority of electors in Autauga County voting on the adoption of this section, no further election shall be required and the ad valorem tax shall be levied for the ad valorem tax year commencing on October 1, 2024, and collected commencing on October 1, 2025, and each ad valorem tax year thereafter. (d) The proceeds of the tax levied pursuant to this section shall be collected by the Revenue Commissioner of Autauga County in the same manner and under the same requirements and laws as other ad valorem taxes are collected by the Revenue Commissioner and shall be delivered to the Autauga County Board of Education having control and supervision of the public schools in the county. (e) The "public school purposes" for which the proceeds of the special school tax district levied under this section may be used include the following: (1) Any lawful purpose for which the Autauga County Board of Education in receipt of the proceeds may apply or expend public funds. (2) The dedication, designation, or pledge of all or any part of the proceeds for the benefit or payment of any indebtedness or obligation of any kind or nature of the Autauga County Board of Education. 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 HB450 Enrolled Page 3 Autauga County Board of Education. (f) This section shall be self-executing and no enabling legislation shall be necessary. Upon ratification of this constitutional amendment, the Code Commissioner shall number and place this amendment as appropriate in the constitution omitting this instructional paragraph and may make the following nonsubstantive revisions: change capitalization, hierarchy, spelling, and punctuation for purposes of style and uniformity; correct manifest grammatical, clerical, and typographical errors; revise internal or external citations and cross-references; harmonize language; and translate effective dates. END PROPOSED AMENDMENT Section 2. An election upon the proposed amendment shall be held in accordance with Sections 284, 284.01, and 285 of the Constitution of Alabama of 2022, and the election laws of this state. The appropriate election official shall assign a ballot number for the proposed constitutional amendment on the election ballot and shall set forth the following description of the substance or subject matter of the proposed constitutional amendment: "Relating to Autauga County, proposing an amendment to the Constitution of Alabama of 2022, to provide for the levy and collection of an additional ad valorem tax in the amount of seventy cents ($.70) on each one hundred dollars ($100) (7 mills) of taxable property in the county and to provide for the use of the proceeds for public school purposes. Proposed by Act ____." This description shall be followed by the following 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 HB450 Enrolled Page 4 This description shall be followed by the following language: "Yes( ) No( )." Section 3. The proposed amendment shall become valid as part of the Constitution of Alabama of 2022, when approved by a majority of the qualified electors voting thereon. 84 85 86 87 88 HB450 Enrolled Page 5 a majority of the qualified electors voting thereon. ________________________________________________ Speaker of the House of Representatives ________________________________________________ President and Presiding Officer of the Senate House of Representatives I hereby certify that the within Act originated in and was passed by the House 23-Apr-24. John Treadwell Clerk Senate 02-May-24 Amended and Passed House 02-May-24 Concurred in Senate Amendment 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121