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. 43, No. 02, November 27, 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:
(5) Levy - Upon computation of the rate or rates required by this Act, the County Commission of each county shall levy such rate or rates each year at its first meeting in February.
(6) Notification - Each local taxing authority in the State levying property taxes for public school purposes shall, no later than June 30 of each year, notify the Alabama Department of Revenue, the Alabama State Superintendent of Education, and the Director of Finance of:
Author: Will Martin, Property Tax Division
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-2-11.