AL Code § 45-49-242.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 3 - Tax, Ad Valorem.|Division 2 - Taxation.|Section 45-49-242.22 - Additional Tax for Public School Purposes.

Section 45-49-242.22Additional tax for public school purposes. (a) The following words and phrases shall have the following meanings: (1) AMENDMENT 3. That amendment to the constitution that was proposed by Act 60, S. 130, 1915 Regular Session. (2) AMENDMENT 325. That amendment to the constitution that was proposed by Act 116, H. 56, 1971 Third Special Session. (3) AMENDMENT 373. That amendment to the constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (4) BOARD. The Board of School Commissioners of Mobile County. (5) CAPITAL PLAN. The board’s existing Mobile County Public School System Phase II Building Program. (6) COMMISSION. The Mobile County Commission. (7) CONSTITUTION. The Constitution of Alabama of 1901. (8) COUNTY. Mobile County, Alabama. (9) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem tax for public school purposes authorized in Amendment 3 and levied and collected on taxable property in the special school tax district. (10) SPECIAL SCHOOL TAX DISTRICT. The special school tax district in the county subject to the jurisdiction and control of the board, which consists of all the area lying within the boundaries of Mobile County, Alabama, as the school tax district now exists or as it may be hereafter formed. (b) The county presently levies and collects the special school district tax at a rate of thirty-five cents ($0.35) on each one hundred dollars (3.5 mills on each dollar) of assessed value pursuant to Amendment 3 and Amendment 325. Pursuant to a resolution adopted by the commission in accordance with Amendment 373, the county proposes to increase the rate at which it may levy and collect the special school district tax to a maximum rate, for any tax year, which is equal to one dollar thirty-five cents ($1.35) on each one hundred dollars (13.5 mills on each dollar) of assessed value, provided that the proceeds derived by the board from the increase in the rate at which the special school district tax is levied shall be applied solely for (1) the payment of the costs of capital improvements, including the payment of principal of and interest on obligations issued for the purpose of financing such capital improvements, (2) the payment of the costs of maintaining and renovating buildings, and (3) the payment of the costs of school-based operations (excluding central office expenditures). (c) Pursuant to subsection (f) of Amendment 373 and a resolution adopted by the commission after a public hearing, the commission may increase the rate at which the county levies and collects the special school district tax to a maximum rate, for any tax year, which is equal to one dollar thirty-five cents ($1.35) on each one hundred dollars (13.5 mills on each dollar) of assessed value, provided that the proceeds from the increase in the rate at which the special school district tax is levied shall be applied solely for the purposes specified in the resolution adopted by the commission which is referred to in subsection (b). (d) The increase in the rate at which the special school district tax may be levied and collected pursuant to this section is subject to the approval of a majority of the qualified electors residing in the special school tax district who vote on the proposed increase at a special election called and held for such purpose pursuant to subsection (f) of Amendment 373. The special election shall be held August 17, 1999. (e) If the increase in the rate at which the special school district tax is authorized to be levied is approved in accordance with subsection (d), the board, or any successor entity having jurisdiction and control over public schools within the special school tax district, shall cause to be prepared for its approval each year a capital improvement plan, supplementing and amending the capital plan, including a capital budget for the next succeeding fiscal year outlining project funding sources and project plans and a prioritized list of capital projects for at least the next four years thereafter, showing project locations, estimated costs, and such other matters as are included in the capital plan. The capital plan may be amended as the board or any such successor entity deems necessary. (Act 99-563, p. 1214, §§1-5.)