AL · constitutions
Ala. Const. § 37A-3.00 (Jefferson County Municipalities)
Tax; Ad Valorem
Any provision of the Constitution and laws of the state of Alabama to the contrary notwithstanding, the city of Mountain Brook, in Jefferson county, shall have, in addition to the power to levy and collect ad valorem tax each year at the rate authorized immediately prior to the adoption of this amendment, the further power to levy and collect each year an additional tax of one-fourth of one per centum based upon the value of the property therein as fixed for state taxation; provided, that before any such additional tax may be so levied and collected a majority of the qualified electors of said municipal corporation voting at an election called for that purpose shall vote in favor of the levy thereof; and provided further, that the adoption of this amendment or the levying of said tax shall in no wise affect, limit, modify, abridge or impair the power, authority or right of such municipality to levy and collect the special school taxes now or hereafter vested or conferred upon it under the Constitution, or any amendment thereto. Each election held under the provisions hereof shall be ordered, held, canvassed and may be contested in the same manner as may be provided by law applicable to municipal corporations for elections to authorize the issuance of municipal bonds. The ballots used at such elections shall contain the words “for 1/4% additional rate of taxation,” and “Against 1/4% additional rate of taxation,” so that the voter may record his choice for or against said additional tax.
Provenance
- Source
- alison.legislature.state.al.us
- Retrieved
- 2026-09-24
- Edition
- 2026-09-24
- Content hash
7a8db8d57563544ad40e09c81cc9ae5218a78e88bed84f31c525adefd162afaa
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