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Ala. Const. § 8A-2.01 (Calhoun County Municipalities)

Application of Special School Tax

activein force · 2026-09-24 – presentas-observed

(A) The purpose of this amendment is to clarify and make further provisions regarding the public school purposes for which the following special school taxes, heretofore voted in the school district of the city of Anniston, may be applied: (1) The special annual ad valorem school tax at the rate of fifty cents (50¢) on each one hundred dollars ($100.00) of taxable property which was voted for public school purposes at the special election held in the said school district on March 16, 1948, pursuant to call of the said election made in Section 8-10.20, and which was levied by Section 8-10.20 for public school purposes in the said school district for a period of thirty years commencing with the tax year beginning October 1, 1947, and with the last year’s tax being payable October 1, 1977; and (2) the special annual ad valorem school tax at the same rate which was voted for public school purposes at the special election held in the said school district on February 15, 1966, pursuant to call of the said election made in Section 8A-2.00, and which was levied by Section 8A-2.00 for public school purposes in the said school district for a period of thirty years commencing with the tax year beginning October 1, 1977, and with the first year’s tax being payable October 1, 1978.

(B) In addition to the public school purposes specifically mentioned in Section 8-10.20, in Section 8A-2.00, and in Section 8-10.21, that portion of the proceeds from the special school tax levied by Section 8-10.20 in the school district of the city of Anniston that is not needed to pay debt service on bonds heretofore issued by the city of Anniston under Section 8-10.20 or under Section 8-10.21, or to comply with any other covenants contained in proceedings authorizing the issuance of the said bonds, and also the proceeds from the special school tax levied by Section 8A-2.00 may be used to pay the principal of and interest on any securities (including, but without limitation to, warrants) that may hereafter be issued by the city of Anniston, pursuant to request by the city board of education of Anniston, for the purpose of (i) paying costs of acquiring, constructing and improving public school buildings in the said school district, (ii) refunding the principal of warrants or other securities issued by the said city, after the effective date of Section 8A-2.00, for payment of costs of acquisition, construction and improvement of public school buildings, or (iii) the combined purpose of payment of such costs and such refunding. Costs of constructing a school building shall be deemed to include the costs of acquiring a site therefor. Any such securities may be either general obligations of the city of Anniston secured by a pledge of the proceeds of either or both of the said school taxes or may be special obligations of the said city payable solely out of and secured by a pledge of the proceeds of either or both of the said taxes; and any such securities shall be issued by the said city pursuant to the powers conferred on municipalities by existing statutes. Any pledges that may hereafter be made either hereunder or under Section 8A-2.00 with respect to the proceeds from the special school tax levied by Section 8A-2.00, shall take precedence in the order in which they are made. Any pledges that may hereafter be made either hereunder or under Section 8-10.21, with respect to the proceeds from the special school tax levied by Section 8-10.20 shall take precedence in the order in which they are made and shall be subordinate to the pledges heretofore made by the city of Anniston pursuant to either Section 8-10.20 or Section 8-10.21. If the proceeds of the tax levied by Section 8A-2.00 should at any time be pledged pursuant to either this amendment or Section 8A-2.00, the tax collector of Calhoun county shall, upon collection thereof, pay such proceeds to the city of Anniston; and until the proceeds of the special tax levied by Section 8A-2.00 are so pledged, he shall pay such proceeds to the board of education of the city of Anniston. If pledges are hereunder made with respect to either or both of the said special school taxes, and if the governing body of the city of Anniston shall hereafter determine that the proceeds from the tax or taxes so pledged are in excess of the amount needed to satisfy the said pledges and any other then outstanding pledges made under any of the other amendments herein referred to, then the said proceeds, to the extent of the said excess, may be applied for other public school purposes in the said school district.

(C) The provisions hereof are supplemental to Section 8-10.20, Section 8-10.21, and Section 8A-2.00 and the powers and authority herein granted shall be in addition to the powers and authority conferred by the said amendments.

(D) Each of the said special elections held as aforesaid on March 16, 1948, and on February 15, 1966, is hereby validated, in spite of any irregularities in connection with the giving of notice or the holding thereof or any other irregularity in connection therewith.

Provenance

Source
alison.legislature.state.al.us
Retrieved
2026-09-24
Edition
2026-09-24
Content hash
cd36927370cbb33da8125c62298afb4fcceb946b716aa742935c2af5a35e9d3b
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