Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-4-1 - AD VALOREM TAX › Section 810-4-1-.08 - Requirements For Minimum Levy Of 10 Mills Property Tax In Each School District

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Purpose
- To establish guidelines and procedures for
			 the minimum levy of 10 mills of property tax in each school district pursuant
			 to Act 2005-215, passed in the 2005 Regular Session of the State Legislature
			 and approved as a Constitutional Amendment by a majority vote of the electorate
			 in the General Election held November 7, 2006.
(2)
Commencement
-
			 Beginning with the ad valorem tax year commencing October 1, 2006 and for each
			 ad valorem tax year thereafter, each school district of the state, in addition
			 to all other taxes, shall levy a minimum of 10 mills property tax to be levied
			 and collected on all taxable property, excluding motor vehicles, for general
			 public school purposes. Beginning January 1, 2008 the minimum levy required by
			 this Act shall be levied and collected on all taxable motor vehicles for
			 general public school purposes.
(3)
Procedures
- The County Commission or other like
			 governing body of each county shall compute and determine the rate or rates to
			 be levied and collected each year to comply with the provisions of this
			 amendment.
(4)
Computation
- The following described property taxes,
			 to the extent the use of the proceeds thereof is not lawfully restricted,
			 earmarked or otherwise designated for a purpose or purposes more particular
			 than general public school purposes, now and hereafter levied and collected in
			 each school district of the State, shall be taken into account annually in
			 determining the rate of the tax required to be levied each year pursuant to the
			 provisions of this amendment:
(a) countywide
			 property taxes levied and collected for public school or educational purposes
			 under the provisions of Section 269 of, or Amendments 3 or 202 to, the
			 Constitution of Alabama of 1901 or any amendment adopted subsequent to the
			 adoption of this amendment authorizing the levy of the taxes,
(b) countywide property taxes levied and
			 collected for public school or educational purposes,
(c) that portion, expressed as a millage
			 rate, of any local countywide property tax levied and collected in any county
			 of the state for general purposes that is paid or required to be distributed to
			 or used for the benefit of the respective public school system or systems of
			 the county and is designated by official action of the taxing authority levying
			 the tax as creditable for general public school purposes, provided that any
			 portion of the tax once designated for general public school purposes may not
			 thereafter be designated for any other purpose and shall be recorded as a
			 school tax that may be levied and collected without limit as to time,
(d) school district property taxes levied and
			 collected under the provisions of Amendments 3 or 382 to the Constitution of
			 Alabama of 1901, or the provisions of any constitutional amendment applicable
			 only to the county, or part thereof, in which the school district is located
			 authorizing the levy of a property tax in the school district, and
(e) any property taxes otherwise levied by
			 and collected in any municipality of the state for public school purposes the
			 proceeds of which are paid or required to be used for the benefit of the school
			 system of the municipality, and are designated by the taxing authority levying
			 the tax as creditable for general public school purposes, provided that any
			 portion of the tax once designated for general public school purposes may not
			 thereafter be designated for any other purpose and shall be recorded as a
			 school tax that may be levied and collected without limit as to time.