| 27 | | - | (a) For public school purposes, in addition to any |
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| 28 | | - | taxes now authorized, or that may hereafter be authorized, by |
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| 29 | | - | the constitution and laws of the State of Alabama, and |
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| 30 | | - | notwithstanding any provision of state law or the constitution |
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| 31 | | - | to the contrary, there is levied and shall be collected in |
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| 32 | | - | Autauga County, a special school ad valorem tax in the amount |
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| 33 | | - | of seventy cents ($.70) on each one hundred dollars ($100) (7 |
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| 34 | | - | mills) of taxable property in the county as assessed for state |
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| 35 | | - | taxation. |
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| 36 | | - | (b) Notwithstanding the provisions of Section 269.08 of |
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| 37 | | - | the constitution, any ad valorem tax levied pursuant to this |
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| 38 | | - | section shall not reduce the rate of any mills of ad valorem |
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| 39 | | - | tax levied in Autauga County pursuant to Section 269.08 as |
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| 40 | | - | determined for the ad valorem tax year commencing on October |
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| 41 | | - | 1, 2023, and the mills of ad valorem tax levied pursuant to |
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| 42 | | - | Section 269.08 for the ad valorem tax year commencing on |
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| 72 | | - | Section 269.08 for the ad valorem tax year commencing on |
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| 73 | | - | October 1, 2023, shall continue to be levied for the ad |
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| 74 | | - | valorem tax year commencing on October 1, 2024, and for each |
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| 75 | | - | ad valorem tax year thereafter. |
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| 76 | | - | (c) If the special school ad valorem tax is approved by |
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| 77 | | - | a majority of electors in Autauga County voting on the |
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| 78 | | - | adoption of this section, no further election shall be |
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| 79 | | - | required and the ad valorem tax shall be levied for the ad |
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| 80 | | - | valorem tax year commencing on October 1, 2024, and collected |
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| 81 | | - | commencing on October 1, 2025, and each ad valorem tax year |
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| 82 | | - | thereafter. |
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| 83 | | - | (d) The proceeds of the tax levied pursuant to this |
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| 84 | | - | section shall be collected by the Revenue Commissioner of |
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| 85 | | - | Autauga County in the same manner and under the same |
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| 86 | | - | requirements and laws as other ad valorem taxes are collected |
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| 87 | | - | by the Revenue Commissioner and shall be delivered to the |
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| 88 | | - | Autauga County Board of Education having control and |
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| 89 | | - | supervision of the public schools in the county. |
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| 90 | | - | (e) The "public school purposes" for which the proceeds |
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| 91 | | - | of the special school tax district levied under this section |
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| 92 | | - | may be used include the following: |
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| 93 | | - | (1) Any lawful purpose for which the Autauga County |
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| 94 | | - | Board of Education in receipt of the proceeds may apply or |
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| 95 | | - | expend public funds. |
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| 96 | | - | (2) The dedication, designation, or pledge of all or |
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| 97 | | - | any part of the proceeds for the benefit or payment of any |
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| 98 | | - | indebtedness or obligation of any kind or nature of the |
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| 99 | | - | Autauga County Board of Education. |
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| 66 | + | PROPOSED AMENDMENT |
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| 67 | + | (a) For public school purposes, in addition to any |
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| 68 | + | taxes now authorized, or that may hereafter be authorized, by |
|---|
| 69 | + | the constitution and laws of the State of Alabama, and |
|---|
| 70 | + | notwithstanding any provision of state law or the constitution |
|---|
| 71 | + | to the contrary, including, without limitation, any |
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| 72 | + | restriction or limitation upon the amount, rate, levy, or |
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| 73 | + | collection of ad valorem taxes otherwise provided in Section |
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| 74 | + | 217, or any successor or other provision, of this |
|---|
| 75 | + | constitution, there is levied and shall be collected in |
|---|
| 76 | + | Autauga County, a special school ad valorem tax in the amount |
|---|
| 77 | + | of seventy cents ($.70) on each one hundred dollars ($100) (7 |
|---|
| 78 | + | mills) of taxable property in the county as assessed for state |
|---|
| 79 | + | taxation excluding any parcel of property containing 100 acres |
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| 80 | + | or more that does not contain a residence. The amounts payable |
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| 81 | + | with respect to any tax levied under the authority of this |
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| 82 | + | section: (i) shall not be subject to any limitation or |
|---|
| 83 | + | restriction upon the amounts of ad valorem taxes payable by |
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| 84 | + | any taxpayer under Section 217 or any successor provision or |
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| 85 | + | other provision of the constitution, with respect to any class |
|---|
| 86 | + | or item of taxable property; (ii) shall not be taken into |
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| 87 | + | account in determining whether such limitation or restriction |
|---|
| 88 | + | shall have been exceeded in any tax year; (iii) shall not be |
|---|
| 89 | + | subtracted from the total amount of tax due by any taxpayer if |
|---|
| 90 | + | the amounts are in excess of the amount of tax otherwise |
|---|
| 91 | + | permitted by the limitation or restriction; and (iv) shall be |
|---|
| 92 | + | payable in full regardless of whether the amounts, or any |
|---|
| 93 | + | portion thereof, are in excess of the limitation or |
|---|
| 94 | + | restriction. |
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| 128 | | - | Autauga County Board of Education. |
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| 129 | | - | (f) This section shall be self-executing and no |
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| 130 | | - | enabling legislation shall be necessary. |
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| 131 | | - | Upon ratification of this constitutional amendment, the |
|---|
| 132 | | - | Code Commissioner shall number and place this amendment as |
|---|
| 133 | | - | appropriate in the constitution omitting this instructional |
|---|
| 134 | | - | paragraph and may make the following nonsubstantive revisions: |
|---|
| 135 | | - | change capitalization, hierarchy, spelling, and punctuation |
|---|
| 136 | | - | for purposes of style and uniformity; correct manifest |
|---|
| 137 | | - | grammatical, clerical, and typographical errors; revise |
|---|
| 138 | | - | internal or external citations and cross-references; harmonize |
|---|
| 139 | | - | language; and translate effective dates. |
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| 140 | | - | END PROPOSED AMENDMENT |
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| 141 | | - | Section 2. An election upon the proposed amendment |
|---|
| 142 | | - | shall be held in accordance with Sections 284, 284.01, and 285 |
|---|
| 143 | | - | of the Constitution of Alabama of 2022, and the election laws |
|---|
| 144 | | - | of this state. The appropriate election official shall assign |
|---|
| 145 | | - | a ballot number for the proposed constitutional amendment on |
|---|
| 146 | | - | the election ballot and shall set forth the following |
|---|
| 147 | | - | description of the substance or subject matter of the proposed |
|---|
| 148 | | - | constitutional amendment: |
|---|
| 149 | | - | "Relating to Autauga County, proposing an amendment to |
|---|
| 150 | | - | the Constitution of Alabama of 2022, to provide for the levy |
|---|
| 151 | | - | and collection of an additional ad valorem tax in the amount |
|---|
| 152 | | - | of seventy cents ($.70) on each one hundred dollars ($100) (7 |
|---|
| 153 | | - | mills) of taxable property in the county and to provide for |
|---|
| 154 | | - | the use of the proceeds for public school purposes. |
|---|
| 155 | | - | Proposed by Act ____." |
|---|
| 156 | | - | This description shall be followed by the following |
|---|
| 157 | | - | 56 |
|---|
| 124 | + | restriction. |
|---|
| 125 | + | (b) Notwithstanding the provisions of Section 269.08 of |
|---|
| 126 | + | the constitution, any ad valorem tax levied pursuant to this |
|---|
| 127 | + | section shall not reduce the rate of any mills of ad valorem |
|---|
| 128 | + | tax levied in Autauga County pursuant to Section 269.08 as |
|---|
| 129 | + | determined for the ad valorem tax year commencing on October |
|---|
| 130 | + | 1, 2023, and the mills of ad valorem tax levied pursuant to |
|---|
| 131 | + | Section 269.08 for the ad valorem tax year commencing on |
|---|
| 132 | + | October 1, 2023, shall continue to be levied for the ad |
|---|
| 133 | + | valorem tax year commencing on October 1, 2024, and for each |
|---|
| 134 | + | ad valorem tax year thereafter. |
|---|
| 135 | + | (c) If the special school ad valorem tax is approved by |
|---|
| 136 | + | a majority of electors in Autauga County voting on the |
|---|
| 137 | + | adoption of this section, no further election shall be |
|---|
| 138 | + | required and the ad valorem tax shall be levied for the ad |
|---|
| 139 | + | valorem tax year commencing on October 1, 2024, and collected |
|---|
| 140 | + | commencing on October 1, 2025, and each ad valorem tax year |
|---|
| 141 | + | thereafter. |
|---|
| 142 | + | (d) The proceeds of the tax levied pursuant to this |
|---|
| 143 | + | section shall be collected by the Revenue Commissioner of |
|---|
| 144 | + | Autauga County in the same manner and under the same |
|---|
| 145 | + | requirements and laws as other ad valorem taxes are collected |
|---|
| 146 | + | by the Revenue Commissioner and shall be delivered to the |
|---|
| 147 | + | Autauga County Board of Education having control and |
|---|
| 148 | + | supervision of the public schools in the county. |
|---|
| 149 | + | (e) The "public school purposes" for which the proceeds |
|---|
| 150 | + | of the special school tax district levied under this section |
|---|
| 151 | + | may be used include the following: |
|---|
| 186 | | - | This description shall be followed by the following |
|---|
| 187 | | - | language: |
|---|
| 188 | | - | "Yes( ) No( )." |
|---|
| 189 | | - | Section 3. The proposed amendment shall become valid as |
|---|
| 190 | | - | part of the Constitution of Alabama of 2022, when approved by |
|---|
| 191 | | - | a majority of the qualified electors voting thereon. |
|---|
| 180 | + | may be used include the following: |
|---|
| 181 | + | (1) Any lawful purpose for which the Autauga County |
|---|
| 182 | + | Board of Education in receipt of the proceeds may apply or |
|---|
| 183 | + | expend public funds. |
|---|
| 184 | + | (2) The dedication, designation, or pledge of all or |
|---|
| 185 | + | any part of the proceeds for the benefit or payment of any |
|---|
| 186 | + | indebtedness or obligation of any kind or nature of the |
|---|
| 187 | + | Autauga County Board of Education. |
|---|
| 188 | + | (f) This section shall be self-executing and no |
|---|
| 189 | + | enabling legislation shall be necessary. |
|---|
| 190 | + | Upon ratification of this constitutional amendment, the |
|---|
| 191 | + | Code Commissioner shall number and place this amendment as |
|---|
| 192 | + | appropriate in the constitution omitting this instructional |
|---|
| 193 | + | paragraph and may make the following nonsubstantive revisions: |
|---|
| 194 | + | change capitalization, hierarchy, spelling, and punctuation |
|---|
| 195 | + | for purposes of style and uniformity; correct manifest |
|---|
| 196 | + | grammatical, clerical, and typographical errors; revise |
|---|
| 197 | + | internal or external citations and cross-references; harmonize |
|---|
| 198 | + | language; and translate effective dates. |
|---|
| 199 | + | END PROPOSED AMENDMENT |
|---|
| 200 | + | Section 2. An election upon the proposed amendment |
|---|
| 201 | + | shall be held in accordance with Sections 284, 284.01, and 285 |
|---|
| 202 | + | of the Constitution of Alabama of 2022, and the election laws |
|---|
| 203 | + | of this state. The appropriate election official shall assign |
|---|
| 204 | + | a ballot number for the proposed constitutional amendment on |
|---|
| 205 | + | the election ballot and shall set forth the following |
|---|
| 206 | + | description of the substance or subject matter of the proposed |
|---|
| 207 | + | constitutional amendment: |
|---|
| 208 | + | "Relating to Autauga County, proposing an amendment to |
|---|