AL · constitutions
Ala. Const. § 47-10.40 (Marion County)
Special Tax for Educational Purposes
The court of county commissioners, board of revenue or other like governing body of Marion county may levy and collect a special property tax, in addition to all taxes now or hereafter authorized by the Constitution and laws of Alabama, at a rate not exceeding one-half of one percent on the value of the property in the county as assessed for state taxation during the preceding year, the proceeds of which shall be used exclusively for current operating expenses of public schools, excluding capital outlays or debt service; provided that the rate of such tax and the purpose or purposes thereof, and the time such tax is proposed to be continued, shall have been first submitted to a vote of the qualified electors of the county and voted for by a majority of those voting at such election; provided, further that the funds derived by the county under this amendment shall be apportioned between the county and any independent city school system existing in the county in the same proportion that state funds are distributed under the minimum program funds. If any proposal to levy a tax as provided in this amendment is defeated in any election, subsequent elections thereon may be held at any time. The elections provided for herein shall be called, held, conducted, paid for, and governed otherwise in the manner provided for elections on school district taxes authorized in Sections 269.01 through 269.03, as prescribed by article 7, chapter 10, Title 52, Code 1940.
Provenance
- Source
- alison.legislature.state.al.us
- Retrieved
- 2026-09-24
- Edition
- 2026-09-24
- Content hash
cdb393a0c6bec7e7d01e43333e6d890bd87810a8507f09310bb8d23d6ccf0f91
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