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The PARCA Version of the Alabama Constitution of 1901

Compiled by PARCA staff, with amendments related to the appropriate Sections.

Current as of Amendment 706.

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ARTICLE XIX.

SPECIAL SCHOOL TAX AMENDMENT.

Section 1. [Special county taxes for public school purposes.] The several counties in the state shall have power to levy and collect a special county tax not exceeding thirty cents on each one hundred dollars worth of taxable property in such counties in addition to that now authorized or that may hereafter be authorized for public school purposes, and in addition to that now authorized under section 260 of article XIV of the Constitution; provided, that the rate of such tax, the time it is to continue and the purpose thereof shall have been first submitted to the vote of the qualified electors of the county, and voted for by a majority of those voting at such election. [Amendment No. 3]

Additional property tax for county educational purposes. The court of county commissioners, board of revenue, or other like governing body of each of the several counties in the state shall have the power to levy and collect a special county tax of not to exceed fifty cents on each one hundred dollars of taxable property, in addition to all other taxes now or hereafter authorized by the Constitution and laws of Alabama, for educational purposes, on the value of the taxable property in the county as assessed for state taxation, provided the purpose 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. If any proposal to levy the tax is defeated in any election, subsequent elections thereon may be held at any time. The election provided for herein shall be called, held, conducted, paid for, and governed otherwise in the manner provided for an election on the school district tax authorized in constitutional amendment III [3]. [Amendment No. 202]

Section 2. [Special district taxes for public school purposes.] The several school districts of any county in the state shall have power to levy and collect a special district tax not exceeding thirty cents on each one hundred dollars worth of taxable property in such district for public school purposes; provided, that a school district under the meaning of this section shall include incorporated cities or towns, or any school district of which an incorporated city or town is a part, or such other school districts now existing or hereafter formed as may be approved by the county board of education; provided further, that the rate of such tax, the time it is to continue and the purpose thereof shall have been first submitted to the vote of the qualified electors of the district and voted for by a majority of those voting at such election; provided further, that no district tax shall be voted or collected except in such counties as are levying and collecting not less than a three-mill special county school tax. [Amendment No. 3]

Additional special district school tax. In addition to any and all taxes now authorized, or that may be hereafter authorized by the Constitution and laws of Alabama, the several school districts of any in the state shall have power to levy and collect an additional special district school tax not exceeding thirty cents on each one hundred dollars worth of taxable property in such district for public school purposes in addition to that now authorized or that may hereafter be authorized for public school purposes; provided, that a school district under this section shall include incorporated cities or towns, or any school district of which an incorporated city or town is a part, or such other school district now existing or hereafter formed as may be approved by the county board of education; provided, further, that the rate of such tax, the time it is to continue and the purpose thereof shall have been first submitted to the vote of the qualified electors of the district, and voted for a majority of those voting at such election. [Amendment No. 382]

Levy and Collection of District School Tax. The provision contained in Section 2 of Amendment No. 3 to this constitution relating to district school taxes and providing that no district school tax shall be voted upon or collected except in those counties that are levying and collecting not less than a three-mill special county school tax is hereby repealed. Notwithstanding any other provision of this constitution or any law to the contrary, the levy of a countywide tax shall not be required as a condition precedent for the levy and collection of any district school tax in any school district in the state. [Amendment 669]

NOTE: See Appendix 19 at the end of this article for the text of local amendments authorizing additional property taxes for public school purposes in school systems and districts within the following counties: Baldwin, Blount, Butler, Calhoun, Chambers, Cherokee, Chilton, Choctaw, Clarke, Clay, Cleburne, Coffee, Colbert, Coosa, Covington, Dale, Dallas, DeKalb, Etowah, Franklin, Jackson, Jefferson, Lamar, Lauderdale, Lawrence, Lee, Macon, Madison, Marengo, Marion, Marshall, Mobile, Monroe, Morgan, Randolph, Russell, St. Clair, Talladega, Tallapoosa, Tuscaloosa, Walker, Washington, Wilcox, Winston.

Section 3. [Expenditure of school tax revenues.] The funds arising from the special county school tax levied and collected by any county shall be apportioned and expended as the law may direct, and the funds arising from the special school tax levied in any district which votes the same independently of the county shall be expended for the exclusive benefit of the district, as the law may direct. [Amendment No. 3]

NOTE: The following amendment is related to Article XIX but not to any of the sections therein.

Ratification of public school taxes. Any provision of the Constitution of Alabama 1901, as amended, to the contrary notwithstanding, all ad valorem taxes for public school or education purposes in the state of Alabama which have been approved by a majority vote of the appropriated electorate prior to March 1, 1990, and the levy and collection thereof from the date of the initial levy thereof are hereby authorized, ratified and confirmed regardless of any statutory or constitutional defects, mistakes, errors or ambiguities in the authorization or levy thereof or the election thereon, or in any act of the legislature with respect thereto; provided, however, that the authorization, ratification and confirmation effected by this amendment shall not be applicable to any tax the validity of which is being challenged in appropriate judicial proceedings in any proper court on the date the act proposing this amendment is adopted. [Amendment No. 525]

APPENDIX 19

LOCAL AMENDMENTS AUTHORIZING ADDITIONAL PROPERTY TAXES FOR PUBLIC SCHOOL PURPOSES

BALDWIN COUNTY

Additional tax for school purposes in Baldwin County. Section 1. The court of county commissioners, board of revenue, or other like governing body of Baldwin county shall have power to levy and provide for collection of an additional county tax of fifty cents on each one hundred dollars worth of taxable property in the county, for public school purposes, in the same manner and subject to the same election requirements as provided in the third amendment to this Constitution with respect to other county school taxes. The tax herein authorized shall be in addition to all other county taxes authorized in this Constitution as amended, and the proceeds thereof shall be spent for public school purposes only.

Section 2. If this amendment is approved and a majority of the qualified electors of the county who vote thereon vote in favor of the adoption of this amendment when it is submitted, the additional tax provided for in section 1 may be levied and collected thereafter without any other election having been held thereon. But if this amendment is approved and a majority of the qualified electors of the county who vote thereon vote against its approval, the tax may not be levied unless the rate of the tax, the time it is to continue, and the purpose thereof shall have been again submitted to a vote of the qualified electors of the county and voted for by a majority of those voting at the election. Subsequent elections may be held at intervals of not less than one year, and shall be called, held, and conducted in the same way, according to the general laws, as other elections on the question of levying special county school taxes. [Amendment No. 162]

BLOUNT COUNTY

Special school tax in City of Oneonta. Section 1. In addition to any taxes now authorized, or that may be hereafter authorized, by the Constitution and laws of Alabama, there is hereby levied a special school tax of one dollar on each one hundred dollars' worth of taxable property in the school tax district of the city of Oneonta, Blount county, to be used solely for public school purposes; provided the levy of said tax shall first have been approved by the qualified electors of the school district as hereinafter provided.

Section 2. In the event this amendment is approved and a majority of the qualified electors of the school tax district of the city of Oneonta who vote thereon vote in favor of the adoption of this amendment when it is submitted, the additional tax provided for in section 1 shall be levied and collected without any other election having been held thereon. In the event this amendment is approved and a majority of the qualified electors of the school tax district of the city of Oneonta who vote thereon vote against its approval, the tax shall not be levied unless the rate of the tax, the time it is to continue and the purpose thereof shall have been again submitted to a vote of the qualified electors of the school tax district of the city of Oneonta and voted for by a majority of those voting at the election. Subsequent elections may be held at intervals of not less than one year and shall be called, held, conducted, paid for, and governed otherwise in the manner provided for an election on the school district tax authorized in constitutional amendment III [3]; provided however, that it shall not be a condition precedent to any election on the school district tax herein provided for or to the levy and collection of such tax that a like or any other countywide school tax be [is] being levied and collected in Blount county.

Section 3. In the event the special school tax herein authorized shall be approved as herein provided and the board of education of the city of Oneonta anticipates the proceeds therefrom by issuing securities payable, in whole or part, out of such proceeds, the provisions of sections 220, 221 and 224 of Title 52 of the Code of Alabama of 1940 shall not apply to any such securities. [Amendment No. 299]

BUTLER COUNTY

Special property tax for educational purposes in Butler County. The court of county commissioners, board of revenue, or like governing body of Butler county shall levy and collect a special property tax, in addition to all taxes now or hereafter authorized by the Constitution and laws of Alabama, of not exceeding 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 educational purposes, provided that 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. The special tax provided for herein may be reduced from time to time, in the manner provided herein, for such periods of time as are necessary. If any proposal to levy a tax is defeated in any election, subsequent elections thereon may be held at any time. The election provided for herein shall be called, held, conducted, paid for, and governed otherwise in the manner provided for an election on the school district tax authorized in amendment III [3], article XIX, of the Constitution of Alabama, by article 7, chapter 10, Title 52, Code of Alabama (1940). The tax shall be collected in the same manner and under the same requirements and laws as the taxes of the state are collected. [Amendment No. 131]

CALHOUN COUNTY

Calhoun County special school tax. In addition to any taxes now authorized, or that may be hereafter authorized, by the Constitution and laws of Alabama, there is hereby levied a special school tax of fifty cents on each one hundred dollars worth of taxable property in the cities of Jacksonville, Piedmont and Anniston and in the several school districts of Calhoun county to be used solely for public school purposes; provided such tax and the time it is to continue shall have been first submitted to the vote of the qualified electors of the school district in which such tax is to be collected and voted for by a majority of those voting at such election; otherwise said tax shall not be collected. A special separate election is hereby called on the first Tuesday after sixty days following the date this Constitutional provision becomes effective, in the cities of Jacksonville, Piedmont and Anniston and in the several school districts of Calhoun county, at which election the qualified voters in the cities of Jacksonville, Piedmont and Anniston and in the several school districts of Calhoun county may vote as to whether said special school tax herein levied shall be effective for a period of thirty years, and if the majority of those voting at said election vote in favor of said special school tax herein referred to, such school tax shall immediately be levied and collected annually thereafter on the first day of October by the tax collector of Calhoun county, and, if pledged, paid to the cities of Jacksonville, Piedmont and Anniston; otherwise by him immediately paid to the board of education of the cities of Jacksonville, Piedmont and Anniston, for a period of thirty years from the date of said election in the cities of Jacksonville, Piedmont and Anniston, and in the several school districts of Calhoun county and a special separate election is likewise hereby called in each other school district in Calhoun county on the first Tuesday after sixty days following the date this Constitutional provision becomes effective and the qualified electors of each such other school district in Calhoun county shall vote as to whether said special school tax herein levied shall be effective in their respective districts for a period of thirty years, and where a majority of those voting at said election in any such school district vote in favor of said special school tax such special school tax shall be immediately levied and collected annually thereafter on the first day of October by the tax collector of Calhoun county and if pledged, paid to county of Calhoun; otherwise by him immediately paid to the board of education of Calhoun county, for a period of thirty years in any such school district where the majority of such electors voting at said election vote therefor. This section shall be self-executing.

The funds arising from the special school tax to be levied hereunder and to be collected therefrom shall be expended for public school purposes for the exclusive benefit of the school district in which collected with all such tax collected in the city of Jacksonville to be expended in the city of Jacksonville and with all such tax collected in the city of Piedmont to be expended in the city of Piedmont and all such tax collected within the Anniston school district to be expended in the Anniston school district. After said tax has been voted, and without further authorization or authority, as and when requested by the boards of education of the cities of Jacksonville, Piedmont and Anniston, the cities of Jacksonville, Piedmont and Anniston shall issue and sell interest bearing bonds with principal and interest to be paid from the funds to be derived from the special school tax hereby levied in the cities of Jacksonville, Piedmont and Anniston and in the school districts in which the cities of Jacksonville, Piedmont and Anniston are located, for the sole purpose of construction and improvement of school buildings and the acquiring of sites therefor; provided, said net proceeds of said bonds shall immediately be paid to the boards of education of the cities of Jacksonville, Piedmont and Anniston and said bonds shall not be issued for a longer period than thirty years, and said funds to be derived from said special school tax may be pledged by the cities of Jacksonville, Piedmont and Anniston for the payment of said bonds and the interest thereon, and provided that said bonds shall not be a general obligation of the cities of Jacksonville, Piedmont and Anniston or of Calhoun county and shall not be charged to the constitutional debt limit of the cities of Jacksonville, Piedmont and Anniston or of Calhoun county. After said tax has been voted, and without further authorization or authority, as and when requested by the board of education of Calhoun county, Calhoun county shall issue and sell interest bearing bonds with principal and interest to be paid from the funds to be derived from the special school tax hereby levied in each school district in Calhoun county, other than in the cities of Jacksonville, Piedmont and Anniston and the school districts in which the cities of Jacksonville, Piedmont and Anniston are located, for the sole purpose of the construction and improvement of public school buildings and the acquiring of sites therefor; provided, the net proceeds of said bonds shall immediately be paid to the board of education of Calhoun county and that said bonds shall not be issued for longer than thirty years and said funds arising from said school tax may be pledged by Calhoun county for the payment of said bonds and interest thereon and provided that said bonds shall not be a general obligation of Calhoun county and shall not be charged to the constitutional debt limit of Calhoun county.

Except as herein otherwise provided the elections hereinabove provided for shall be called, held, and conducted as provided by law for calling, holding and conducting of district school tax elections. The governing bodies of the cities of Jacksonville, Piedmont and Anniston shall appoint and designate the officers, managers, clerks and returning officers and shall call, canvass, tabulate, and declare the result of the elections provided for in the cities of Jacksonville, Piedmont and Anniston and in the school districts in which the cities of Jacksonville, Piedmont and Anniston are located. The governing body of Calhoun county shall appoint and designate the election officers, managers, clerks, and returning officers and shall call, canvass, tabulate, and declare the result of the elections as to any and all school districts in Calhoun county, other than in the cities of Jacksonville, Piedmont and Anniston and the school districts in which the cities of Jacksonville, Piedmont and Anniston are located. All such elections shall otherwise be conducted, held, canvassed, tabulated and the results declared as general elections are conducted, held, canvassed, tabulated and the results declared in Alabama. [Amendment No. 68]

Use of special school tax funds, refunding of bonds, etc., in Calhoun County. Any funds derived from the voted special school taxes levied in certain cities and school districts in Calhoun county under the provisions of that certain amendment to the Constitution proposed by Act No. 587 enacted at the 1947 regular session of the legislature of Alabama [Amendment No. 68] that are not needed to pay debt service on bonds issued under said amendment, or to comply with any other covenants contained in proceedings authorizing the issuance of such bonds, may, to such extent as the governing body of the political subdivision or agency entitled thereto may determine are excess of the amount then needed for the specific public school purpose for which said taxes were voted, be used for public school purposes generally. Any bonds which are now outstanding or which may hereafter be issued under the provisions of said amendment or this amendment may at any time and from time to time be refunded, whether before, at or after the maturity of the bonds refunded, by the issuance of new bonds, payable from the same sources as those refunded, in a principal amount sufficient to pay said bonds so refunded and any premium necessary to redeem, pay, purchase or otherwise retire said bonds; and bonds may be issued for the combined purpose of so refunding any such bonds and obtaining funds for acquiring, constructing and improving public school buildings, including sites therefor. Notwithstanding the fact that they may be payable solely from a specified source, all bonds hereafter issued under the provisions of said amendment or this amendment shall be negotiable instruments within the meaning of the negotiable instruments law of Alabama if they otherwise possess all the characteristics of negotiable instruments under the laws of Alabama and shall be legal investments for trust funds. Bonds authorized to be issued hereunder shall be issued in the same manner and by the same respective political subdivisions as those authorized to be issued under said amendment proposed by said Act No. 587 [Amendment No. 68] and may be so issued without the necessity of any further election. No bonds issued hereunder shall be chargeable against the constitutional debt limit of the political subdivision by which they are issued. [Amendment No. 165]

Special school tax in City of Anniston. (A) In addition to any taxes now authorized, or that may be hereafter authorized, by the Constitution and laws of Alabama, there is hereby levied a special school tax of fifty cents on each one hundred dollars worth of taxable property in the school tax district of the city of Anniston in Calhoun county, to be used solely for public school purposes, such tax to be levied and collected for a period of thirty years commencing with the tax year beginning October 1, 1977, with the first year's tax being payable October 1, 1978; provided such tax and the time it is to continue shall have been first submitted to the vote of the qualified electors of the school district in which such tax is to be collected, and voted for by a majority of those voting at such election; otherwise said tax shall not be collected. A special separate election is hereby called on the first Tuesday after sixty days following the date this amendment becomes effective, to be held in the school tax district of the city of Anniston in Calhoun county, at which election the qualified voters in said school tax district may vote as to whether said special school tax herein levied shall be effective; and if the majority of those voting at said election vote in favor of said special school tax, such school tax shall, commencing with the tax year beginning October 1, 1977, be levied and collected as other property taxes in said school district are levied and collected for a period of thirty years. If the proceeds of the tax are pledged to the payment of the principal and interest of the bonds hereinafter provided for, the tax collector of Calhoun county shall, upon collection thereof, pay such proceeds to the city of Anniston, and if the proceeds of the tax are not so pledged, he shall pay such proceeds to the board of education of the city of Anniston. This section shall be self-executing.

(B) After said tax has been voted, and without further authorization, and notwithstanding that any such request may be made prior to October 1, 1977, the city of Anniston shall, as and when requested by the board of education of Anniston, issue and sell interest bearing bonds, with principal and interest to be paid from the proceeds to be derived from said special school tax, for the sole purpose of construction and improvement of school buildings within such school tax district, and acquiring sites therefor. The net proceeds of the sale of such bonds shall be immediately paid to the board of education of the city of Anniston. The proceeds to be derived from aid special school tax may be pledged by the city of Anniston for the payment of said bonds and the interest thereon, but said bonds shall not be a general obligation of the city of Anniston or of Calhoun county, and shall not be charged to the constitutional debt limit of the city of Anniston or of Calhoun county.

(C) Except as herein otherwise provided the election hereinabove provided for shall be called, held and conducted as provided for by law for the calling, holding and conducting of district school tax elections; provided, however, that the governing body of the city of Anniston shall call said election, it shall give at least thirty days' notice thereof by publication in some newspaper published in the city of Anniston and by written notices posted in the three public places within the city for at least thirty days prior to said election, it shall appoint and designate the officers, managers, clerks and returning officers to conduct said election, it shall furnish the supplies and facilities necessary for the holding of said election, it shall pay out of the city treasury the expenses incident to the holding of said election, it shall designate the polling places to be used in said election, and it shall canvass, tabulate and declare the result of said election. [Amendment No. 232]

Application of special school taxes in City of Anniston. (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 (504) 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 that certain amendment to the Constitution proposed by Act No. 587 adopted at the 1947 regular session of the legislature (sometimes knows as, and herein called, amendment 68), and which was levied by amendment 68 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 that certain amendment to the Constitution proposed by Act No. 72 adopted at the 1965 regular session of the legislature (sometimes known as, and herein called, amendment 232), and which was levied by amendment 232 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 amendment 68, in amendment 232, and in that certain amendment to the Constitution, supplemental to amendment 68, that was proposed by Act No. 1045 adopted at the 1961 regular session of the legislature (sometimes known as, and herein called, amendment 165), that portion of the proceeds from the special school tax levied by amendment 68 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 amendment 68 or under amendment 165, 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 amendment 232 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 amendment 232, 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 amendment 232 with respect to the proceeds from the special school tax levied by amendment 232, shall take precedence in the order in which they are made. Any pledges that may hereafter be made either hereunder or under amendment 165, with respect to the proceeds from the special school tax levied by amendment 68 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 amendment 68 or amendment 165. If the proceeds of the tax levied by amendment 232 should at any time be pledged pursuant to either this amendment or amendment 232, 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 amendment 232 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 amendments 68, 165, and 232 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. [Amendment No. 281]

Special tax in school districts of Calhoun County. In addition to any taxes now authorized of that may be hereafter authorized by the Constitution and laws of Alabama, each school district in Calhoun county, except the school district comprising the city of Anniston, shall have the power to levy and collect for public school purposes in such district an annual special ad valorem tax on the taxable properties in such district at a rate not exceeding in any one year five mills on each dollar of the value of the said properties as the same shall be assessed for state taxation; provided that prior to the levy of any special tax authorized in this paragraph, there shall be submitted to the electors of the district in which the tax is proposed to be levied, at a special election called for that purpose in the said district, the question of whether the said tax or any part thereof shall be levied, the rate thereof, the time it is to continue (which shall not exceed thirty years), and the purpose thereof, and the said tax shall be authorized at such election by a majority of the qualified electors of the district voting at such election; provided further, that if a majority of the qualified electors of any of the said districts participating in the election on the ratification of this amendment shall vote for the ratification of this amendment, then the approval of this amendment as expressed by the vote in said district in favor of its ratification shall, of itself, authorize the levy and collection of the said special tax for public school purposes in that district for a period of thirty years commencing with the levy for the tax year for which taxes will become due and payable to the said district on the October 1 next following the date of the said election on the ratification of this amendment.

Elections on the question of the levy of a district tax under the provisions of this amendment may be held at any time and from time to time, provided, that if at any such election held after the ratification of this amendment the proposal to levy the tax so submitted should be defeated then the proposal may not be submitted at another election held in the same district within one year from the last election held under this amendment. Each such election held after the ratification of this amendment shall be called and held, the results declared, and the tax levied and collected in the same manner as now or hereafter provided by law in the case of school district taxes authorized by amendment III [3] to the Constitution of Alabama, except that no countywide tax shall be required as a condition precedent for a district tax under this amendment.

The funds arising from the district tax herein authorized to be levied in each school district shall be expended for the exclusive benefit of the school district in which such district tax is levied. Nothing in this amendment shall be deemed to prevent the consolidation of any two or more school districts in Calhoun county in accordance with the applicable provisions of general law. [Amendment No. 291]

Special district school tax in Calhoun County. In addition to any taxes now authorized or that may hereafter authorized by the Constitution and laws of Alabama, each school district in Calhoun county, except the school district comprising the city of Anniston, shall have the power to levy and collect for public school purposes in such district an annual special ad valorem tax on the taxable properties in such district at a rate not exceeding in any one year five mills on each dollar of the value of the said properties as the same shall be assessed for state taxation; provided, that the said special ad valorem district tax shall not be levied in any such district for any year prior to the year for which the said tax if levied will become due and payable on October 1, 1978; provided further, that prior to the levy of any special tax authorized in this paragraph, there shall be submitted to the electors of the district in which the tax is proposed to be levied, at a special election called for that purpose in the said district, the question of whether the said tax or any part thereof shall be levied, the rate thereof, the time it is to continue (which shall not exceed thirty years), and the purpose thereof, and the said tax shall be authorized at such election by a majority of the qualified electors of the said district who vote at such election; provided further, that if a majority of the qualified electors of any of the said districts participating in the election on the ratification of this amendment shall vote for the ratification of this amendment, then the approval of this amendment as expressed by the vote in said district in favor of its ratification shall, of itself, authorize the levy and collection of the said special tax for public school purposes in that district for a period of thirty years commencing with the levy for the tax year for which taxes will become due and payable to the said district on October 1, 1978.

Elections on the question of the levy of a district tax under the provisions of this amendment may be held at any time and from time to time, provided, that if at any such election held after the ratification of this amendment the proposal to levy the tax so submitted should be defeated then the proposal may not be submitted at another election held in the same district within six months from the last election held under this amendment. Each such election held after the ratification of this amendment shall be called and held, the results declared, and the tax levied and collected in the same manner as now or hereafter provided by law in the case of school district taxes authorized by amendment III [3] to the Constitution of Alabama, except that no county-wide tax shall be required as a condition precedent for a district tax under this amendment.

The funds arising from the district tax herein authorized to be levied shall be expended for the exclusive benefit of the school district in which such district tax is levied. Nothing in this amendment shall be deemed to prevent the consolidation of any two or more school districts in Calhoun county in accordance with the applicable provisions of general law.

Pursuant to the amendment to the Constitution of Alabama sometimes known as amendment LXVIII [68] (proposed by Act No. 587 adopted at the 1947 Regular Session of the Legislature of Alabama), there is currently being levied in each school district in Calhoun county a special district school tax at the same rate as is specified in the first paragraph of this amendment, but the last tax year for which the special tax provided for in the said amendment LXVIII [68] is authorized to be levied is the tax year for which taxes will become due and payable on October 1, 1977. It is intended by this amendment to make provision for the authorization of the continued levy in each school district in Calhoun county, except the school district comprising the city of Anniston, of a special district ad valorem school tax at the same rate as, but in lieu of, the tax authorized in the said amendment LXVIII [68], to commence with the tax year next following the final tax year for which the tax provided for in the said amendment No. LXVIII [68] is authorized to be levied. It is not intended by this amendment to provide for or authorize an increase in the total rate of taxation for public school purposes in excess of that currently authorized to be levied in the several school districts in Calhoun county. [Amendment No. 335]

Special property tax for educational purposes in City of Anniston. The city of Anniston shall have power to levy and collect a special property tax in addition to all other taxes now or hereafter authorized by the Constitution and laws of Alabama, of three mills on each dollar of taxable property situated therein, for educational purposes; provided that before such tax may be levied and collected the question of levying the tax, the purpose 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 city and voted for by a majority of those voting at the election. The election shall be ordered, held, and conducted as provided by law for calling, holding and conducting district school tax elections. [Amendment No. 350]

CHAMBERS COUNTY

Special ad valorem tax for school purposes on real and tangible personal property within Chambers County. In addition to all other taxes now or hereafter authorized by law, the governing body of Chambers county shall have the power to levy and collect, for a period of not exceeding twelve years, a special ad valorem tax on real and tangible personal property only, situated within said county, at a rate not exceeding five mills on each dollar's worth of said real and tangible personal property, as assessed for state taxation for the preceding tax year, the proceeds of said tax to be used solely for acquiring, constructing and equipping public school buildings within said county, including public school buildings for any city school system therein; provided, however, that the special ad valorem tax authorized herein shall be levied only in the event that no other additional ad valorem tax is authorized to be levied by a constitutional amendment submitted at the 1953 regular session of the legislature; and provided further, that before said special ad valorem tax shall be levied, the question as to whether said tax shall be levied shall have first been submitted to a vote of the qualified electors of said county at an election to be called by the governing body of said county, and shall have been voted for by a majority of said qualified electors voting at said election. The election provided for herein shall be called, held, conducted and canvassed, and may be contested in the same manner as provided by law for the calling, holding, conducting and canvassing of county bond elections. Upon the expiration of any tax authorized pursuant to this amendment, no further tax shall be authorized hereunder.

In the event the said special ad valorem tax shall be authorized by a majority of the qualified electors voting on said question at said election, the governing body of said county shall thereupon be authorized to sell and issue its tax anticipation bonds for the purposes for which said tax was authorized, which bonds shall be in such amount as the governing body of said county shall designate, and shall be subject to the provisions of the general laws pertaining to the issuance of county bonds except that no further election shall be required therefor. The revenue derived from the sale of said bonds shall be expended by the Chambers county board of education for the purposes stated herein. Any bonds issued pursuant to this amendment shall be payable solely out of the proceeds of the said special ad valorem tax hereby authorized, which shall be pledged therefor, and after the issuance of said bonds, the proceeds of said tax remaining after payment of the cost of assessment and collection shall be used only for payment of the principal of and interest on said bonds, the creation and maintenance of a reserve therefor, and the redemption thereof. Said bonds shall constitute negotiable instruments although payable from a limited source and shall be eligible for the investment of trust funds. The said bonds shall not constitute general obligations of said county and shall be in addition to all other bonds which said county has heretofore issued or is authorized to issue under the Constitution and laws of Alabama. [Amendment No. 102]

CHEROKEE COUNTY

Cherokee County special school district tax. In addition to any taxes now authorized or that may be hereafter authorized by the Constitution and laws of Alabama, the several school districts of Cherokee county, Alabama, shall have the power to levy and collect a special district tax of fifty cents on each one hundred dollars worth of taxable property in such districts for public school purposes; provided, that the time during which such tax is to continue and the purpose thereof shall have been first submitted to a vote of the qualified electors in each such district and voted for by a majority of those voting at such election, the election to be held in the same manner as now provided by law for an election on the school district tax authorized in article XIX of the Constitution of Alabama. The funds arising from such special tax levied in any district which votes the same independently of the county shall be expended for the exclusive benefit of the district as the law may direct. [Amendment No. 78]

CHILTON COUNTY

Additional property taxes for vocational schools; industrial development; and fire, medical, and emergency services in Chilton County. [Amendment No. 166 authorizes a property tax of two mills for vocational schools and other purposes in Chilton County. For the text of the amendment, see Appendix 11.2 in Article XI.]

CHOCTAW COUNTY

Additional tax for school purposes in Choctaw County. Section 1. The court of county commissioners, board of revenue, or other like governing body of Choctaw county shall have power to levy and provide for collection of an additional county tax of fifty cents on each one hundred dollars worth of taxable property in the county, for public school purposes, in the same manner and subject to the same election requirements as provided in the third amendment to this Constitution with respect to other county school taxes. The tax herein authorized shall be in addition to all other county taxes authorized in this Constitution as amended, and the proceeds thereof shall be spent for public school purposes only.

CLARKE COUNTY

Additional tax for school purposes in Clarke County. Section 1. The court of county commissioners, board of revenue, or other like governing body of Clarke county shall have power to levy and provide for collection of an additional county tax of fifty cents on each one hundred dollars worth of taxable property in the county, for public school purposes, in the same manner and subject to the same election requirements as provided in the third amendment to this Constitution with respect to other county school taxes. The tax herein authorized shall be in addition to all other county taxes authorized in this Constitution as amended, and the proceeds thereof shall be spent for public school purposes only.

Section 2. If this amendment is approved and a majority of the qualified electors of Clarke county who vote thereon vote in favor of the adoption of this amendment when it is submitted, the additional tax provided for in section 1 may be levied and collected thereafter for a period of 20 years without any other election having been held thereon. But if this amendment is approved and a majority of the qualified electors of the county who vote thereon vote against its approval, the tax shall not be levied unless the rate of the tax, the time it is to continue, and the purpose thereof shall have been again submitted to a vote of the qualified electors of the county and voted for by a majority of those voting at the election. Subsequent elections may be held at intervals of not less than one year, and shall be called, held, and conducted in the same way, according to the general laws, as other elections on the question of levying special county school taxes. [Amendment No. 168]

CLAY COUNTY

Special school tax in Clay County. Section 1. If authorized at an election held for such purpose, the governing body of Clay county may levy and collect a special county tax at a rate not exceeding one-half of one percent on the value of the taxable property within the county as assessed for state taxation, the proceeds of which shall be used exclusively for public school purposes.

Section 2. An election shall be ordered by the county governing body to determine whether or not a special tax shall be levied for public school purposes as authorized herein upon the request of the county board of education, and the election shall be held and conducted in accordance with general laws providing for school tax elections pursuant to constitutional amendment III [3]. [Amendment No. 169]

CLEBURNE COUNTY

Special school district taxes in Cleburne County. In addition to all other taxes now or hereafter authorized by the Constitution and laws of Alabama, the several school districts of Cleburne county shall have the power to levy and collect a special district tax of fifty cents ($.50) on each one hundred dollars ($100) worth of taxable property in such districts for public school purposes; provided, that the time during which such tax is to continue and the purpose thereof shall have been first submitted to a vote of the qualified electors in each such district and voted for by a majority of those voting at such election, the election to be held in the same manner as now provided by law for an election on the school district tax authorized in article XIX of the Constitution of Alabama. The funds arising from such special tax levied in any district which votes the same independently of the county shall be expended for the exclusive benefit of the district, as the law may direct. [Amendment No. 123]

COFFEE COUNTY

Additional taxes for school purposes in Coffee County. The court of county commissioners, board of revenue, or other like governing body of Coffee county shall have power to levy and provide for collection of an additional district school tax of fifty cents on each one hundred dollars worth of taxable property in the several school districts within the county, in the same manner and subject to the same election requirements as provided in the third amendment to this Constitution with respect to other district school taxes. The tax herein authorized shall be in addition to all other taxes authorized in this Constitution as amended, and the proceeds thereof shall be spent for public school purposes only. [Amendment No. 206]

Warrants payable from proceeds of special school taxes in Coffee County. In addition to all other purposes for which the county board of education or any city board of education in Coffee county is authorized by law to issue and sell warrants payable out of the proceeds from any special school tax or special tax for educational purposes generally, duly levied pursuant to this Constitution or amendments thereto, the county board of education of Coffee county or the city board of education of any city in such county is authorized to issue and sell warrants payable out of the proceeds of such special taxes for the purpose of refinancing any deficit created by proration of school funds prior to June 1, 1963. Before any warrants are issued hereunder the existence of such deficit and the amount thereof shall be determined by the state department of examiners of public accounts and certified to the board of education desiring to issue the warrants. All warrants issued hereunder shall be issued, sold, redeemed and otherwise handled in the same manner and upon the same terms and conditions as warrants issued pursuant to article 4, chapter 10, Title 52, Code of 1940. [Amendment No. 216]

COLBERT COUNTY

Special tax by school districts of Colbert County. In addition to any taxes now authorized or that may be hereafter authorized by the Constitution and laws of Alabama, the several school districts of Colbert county, Alabama shall have the power to levy and collect a special district tax of fifty cents on each one hundred dollars worth of taxable property in such districts for school purposes; provided, that the levying of such tax and the time during which it is to continue and the purpose thereof shall have been first submitted to a vote of the qualified electors in each such district and voted for by a majority of those voting at such election; and further provided that such election shall be held in the same manner as now provided for an election on the school district tax authorized in article XIX of the Constitution of Alabama; and be it further provided that the funds arising from the special school tax levied in any district which votes the same independently of the county shall be expended for the exclusive benefit of the district as the law may direct. [Amendment No. 130]

Special property tax for educational purposes in City of Tuscumbia. The city of Tuscumbia shall have power to levy and collect a special property tax in addition to all other taxes now or hereafter authorized by the Constitution and laws of Alabama, of five mills on each dollar of taxable property situated therein, for educational purposes; provided that before such tax may be levied and collected the question of levying the tax, the purpose 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 city and voted for by a majority of those voting at the election. The election shall be ordered, held, and conducted as provided by law for calling, holding and conducting district school tax elections. [Amendment No. 170]

Special property tax for educational purposes in City of Sheffield. The city of Sheffield shall have power to levy and collect a special property tax in addition to all other taxes now or hereafter authorized by the Constitution and laws of Alabama, of five mills on each dollar of taxable property situated therein, for educational purposes; provided that before such tax may be levied and collected the question of levying the tax, the purpose 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 city and voted for by a majority of those voting at the election. The election shall be ordered, held, and conducted as provided by law for calling, holding and conducting district school tax elections. [Amendment No. 171]

Special property tax for educational purposes in City of Muscle Shoals. The city of Muscle Shoals shall have power to levy and collect a special property tax in addition to all other taxes now or hereafter authorized by the Constitution and laws of Alabama, of five mills on each dollar of taxable property situated therein, for educational purposes; provided that before such tax may be levied and collected the question of levying the tax, the purpose 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 city and voted for by a majority of those voting at the election. The election shall be ordered, held, and conducted as provided by law for calling, holding and conducting district school tax elections. [Amendment No. 172]

Special school tax in school districts nos. 1 and 2 of Colbert County. The governing body of Colbert county shall have power to levy and collect annually a special school district tax not exceeding one dollar on each one hundred dollars' worth of taxable property in school districts number one and number two in Colbert county, as assessed for state taxation, for public school purposes, provided the rate of such tax, the time it is to continue and the purpose thereof shall have been first submitted to a vote of the qualified electors of the districts and voted for by a majority of those voting at such election. Such tax shall be in addition to all other taxes provided for by law. The funds arising from such special district tax levied and collected by the county shall be expended for the exclusive benefit of the districts. Elections under this amendment shall be called, held, and conducted in the same way that elections are called, held, and conducted in relation to the levying of special school district taxes under the third amendment to the Constitution. [Amendment No. 293]

COOSA COUNTY

Special tax in school districts of Coosa County. The several school districts of Coosa county shall have power to levy and collect a special district school tax not exceeding fifty cents on each one hundred dollars worth of taxable property in such district, provided the rate of such tax, the time it is to continue and the purpose thereof shall have been first submitted to the vote of the qualified electors of the district and voted for by a majority of those voting at such election. The special district tax authorized by this amendment shall be in addition to all other school district taxes authorized by law. The election provided for herein shall be called, held, conducted, paid for, and governed otherwise in the manner provided by law for elections on the special county school tax authorized in amendment III [3] to the Constitution. The revenue derived from the tax shall be used exclusively for the support and furtherance of education and for constructing and equipping school buildings and acquiring sites therefor. [Amendment No. 145]

COVINGTON COUNTY

Special school tax in school districts nos. 1 and 2 of Covington County. 1. The governing body of Covington county shall have power to levy and collect annually a special school district tax not exceeding fifty cents on each one hundred dollars' worth of taxable property in school districts number 1 and 2, Covington county as assessed for state taxation, for public school purposes, provided the rate of such tax, the time it is to continue and the purpose thereof shall have been first submitted to a vote of the qualified electors of the districts and voted for by a majority of those voting at such election. Such tax shall be in addition to all other taxes provided for by law. The funds arising from such special district tax levied and collected by the county shall be expended for the exclusive benefit of the public schools in said districts. Election under this amendment shall be called, held, and conducted in relation to the levying of special school district taxes under the third amendment to the Constitution.

2. If a majority of the qualified electors of school districts number 1 and 2, Covington county, who participate in the election on the adoption, then the approval of the amendment as expressed by such vote shall of itself authorize the levying of the special tax provided for herein at the maximum rate specified for a period not exceeding twenty years. [Amendment No. 292]

DALE COUNTY

Special property tax for educational purposes in City of Ozark and Dale County. The court of county commissioners, board of revenue or like governing body of Dale county shall have the power to levy and collect a special property tax in addition to all other taxes, now or hereafter authorized by the Constitution and laws of Alabama, of not exceeding one half of one percent on the value of the taxable property in the county situated outside the corporate limits of Ozark, as such property was assessed for state taxation during the preceding year, the proceeds of which shall be used exclusively for educational purposes, but may be pledged to the payment of the principal of and interest on bonds, warrants, or other evidences of indebtedness issued for public school purposes, which pledges shall take priority as provided in such bonds, warrants, or other evidences of indebtedness; provided that 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 residing outside the corporate limits of Ozark, and voted for by a majority of those voting at the election. Elections on proposals to levy this tax on the property in the county situated outside the corporate limits of Ozark shall be called and held in the same manner as now provided by law for an election on the school district tax authorized in amendment III [3], article XIX, of the Constitution of Alabama. The tax on property situated outside the corporate limits of Ozark shall be collected in the same manner and under the same requirements and laws as the taxes of the state are collected, and the revenues derived from such tax shall be used solely for school construction and other educational purposes in the territory of the county outside the corporate limits of Ozark.

The city of Ozark shall likewise have the power to levy and collect a special property tax, in addition to all other taxes now or hereafter authorized by the Constitution and laws or Alabama, of not exceding [exceeding] one half of one percent on the value of the taxable property situated within the corporate limits of the city, as assessed for state taxation during the preceding year, the proceeds of which shall be used exclusively for educational purposes, but may be pledged to the payment of the principal of and interest on bonds, warrants, or other evidences of indebtedness issued for public school purposes, which pledges shall take priority as provided in such bonds, warrants or other evidences of indebtedness; provided that 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 city and voted for by a majority of those voting at the election. Elections on proposals to levy this tax on property situated within the corporate limits of Ozark shall be ordered and held in the same manner as provided by the law applicable to municipal corporations for elections to authorize the issuance of municipal bonds. The additional tax, authorized by this amendment to be levied on property situated within the corporate limits of Ozark shall be collected in the same manner and under the same requirements and laws as other taxes levied on property by the city of Ozark are collected, and the revenues derived from this tax shall be used solely for school construction and other educational purposes within the limits of the city of Ozark.

If any proposal to levy a tax hereunder is defeated in any election, subsequent elections thereon may be held at any time.

This amendment shall be self-executing. [Amendment No. 295]

City of Ozark special property tax. The city of Ozark shall have the power to levy and collect a special property tax, in addition to all other taxes now or hereafter authorized by the Constitution and laws of Alabama, of not exceeding seven-tenths of one percent of the value of the taxable property situated within the corporate limits of the city, as assessed for state taxation during the preceding year, the proceeds of which shall be used exclusively for educational purposes, but may be pledged to the payment of the principal of and interest on bonds, warrants, or other evidences of indebtedness issued for public school purposes, which pledges shall take priority as provided in such bonds, warrants, or other evidences of indebtedness; provided that 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 city and voted for by a majority of those voting at the election. Elections on proposals to levy this tax on property situated within the corporate limits of Ozark shall be ordered and held in the same manner as provided by the law applicable to municipal corporations for elections to authorize the issuance of municipal bonds. The additional tax, authorized by this amendment to be levied on property situated within the corporate limits of Ozark[,] shall be collected in the same manner and under the same requirements and laws as other taxes levied on property by the city of Ozark are collected, and the revenues derived from this tax shall be used solely for school construction and other educational purposes within the limits of the city of Ozark.

If any proposal to levy a tax hereunder is defeated in any election, subsequent elections thereon may be held at any time.

This amendment shall be self-executing. [Amendment No. 462]

DALLAS COUNTY

Additional school tax in City of Selma. The city of Selma, in addition to the taxes it is now authorized and empowered to levy and collect, shall levy and collect annually an additional tax of two-tenths of one per centum upon the value of the property therein as fixed for state taxation, to be applied exclusively to the maintenance of public schools therein, and shall levy and collect annually a further additional tax of one-tenth of one per centum upon the value of the property therein as fixed for state taxation, to be applied exclusively to public school buildings therein and improvements and repairs thereon, or to the payment of indebtedness contracted for the same by the city of Selma, or to the maintenance of public schools therein or to any one or more of these purposes; provided that these taxes shall be in lieu of all other city taxes now required to be levied or appropriated by the city of Selma for the support of schools or for school purposes. [Amendment No. 6]

DEKALB COUNTY

Special property tax for educational purposes in DeKalb County. The court of county commissioners, board of revenue, or like governing body of DeKalb county shall have the power to levy and collect a special property tax, in addition to all other taxes now or hereafter authorized by the Constitution and laws of Alabama, of seven and one-half mills on each dollar's worth of taxable property in the county as assessed for state taxation during the preceding year, provided that the question of levying the tax, the purpose 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; and, provided further, that the total of all taxes levied for educational or school purposes in any school district of the county shall not exceed a total of fourteen and one-half mills on each dollar's worth of taxable property located in the district. If any proposal to levy the tax is defeated in any election, subsequent elections thereon may be held at any time. The election provided for herein shall be called, held, conducted, paid for, and governed otherwise in the manner provided for an election on the school district tax authorized in amendment III [3], article XIX, of the Constitution of Alabama, by article 7, chapter 10, Title 52, Code of Alabama (1940). The tax shall be collected in the same manner and under the same requirements and laws as the taxes of the state are collected. The proceeds of the tax authorized by this amendment shall be used exclusively for educational purposes, provided that the revenue derived from four and one-half mills of the total rate of taxation authorized herein shall be devoted only to purposes of capital outlay, and the revenue derived from the remaining three mills shall be devoted to current operating expenses. [Amendment No. 146]

Warrants payable out of proceeds of special taxes for educational purposes in DeKalb County. In addition to all other purposes for which the county board of education or any city board of education in DeKalb county is authorized by law to issue and sell warrants payable out of the proceeds from any special school tax or special tax for educational purposes generally, duly levied pursuant to this Constitution or amendments thereto, the county board of education of DeKalb county or the city board of education of any city in such county is authorized to issue and sell warrants payable out of the proceeds of such special taxes for the purpose of refinancing any deficit created by proration of school funds prior to June 1, 1962. Before any warrants are issued hereunder the existence of such deficit and the amount thereof shall be determined by the state department of examiners of public accounts and certified to the board of education desiring to issue the warrants. All warrants issued hereunder shall be issued, sold, redeemed and otherwise handled in the same manner and upon the same terms and conditions as warrants issued pursuant to article 4, chapter 10, Title 52, Code of 1940. [Amendment No. 210]

Special school tax for City of Fort Payne. (A) In addition to any taxes now authorized, or that may be hereafter authorized, by the Constitution and laws of Alabama, there is hereby levied a special school tax of one dollar on each one hundred dollars worth of taxable property in the school tax district of the city of Fort Payne in DeKalb county to be used solely for public school purposes; provided such tax and the time it is to continue shall have been first submitted to the vote of the qualified electors of the said school tax district in which such tax is to be collected and voted for by a majority of those voting at such election; otherwise said tax shall not be collected. A special separate election is hereby called on the first Tuesday after sixty days following the date this amendment becomes effective in the school tax district of the city of Fort Payne, in DeKalb county, at which election the qualified voters in the said school tax district of DeKalb county may vote as to whether said special school tax herein levied shall be effective; and if the majority of those voting at said election vote in favor of said special school tax, such school tax shall immediately be levied and collected annually thereafter on the first day of October by the tax collector of DeKalb county and paid to the city of Fort Payne. The proceeds of the tax are hereby solely for public school purposes. This section shall be self-executing.

(B) Except as herein otherwise provided the election hereinabove provided for shall be called, held and conducted as provided by law for calling, holding and conducting of district school tax elections. The governing body of the city of Fort Payne shall appoint and designate the officers, managers, clerks and returning officers and shall call, canvass, tabulate, and declare the result of the election provided for in the city of Fort Payne. The election shall otherwise be conducted, held, canvassed, tabulated and the results declared as general elections are conducted, held, canvassed, tabulated and the results declared in Alabama. [Amendment no. 234]

Special property tax for educational purposes in City of Fort Payne. In addition to all taxes now, or hereafter authorized by the Constitution and laws of Alabama, the city of Fort Payne, DeKalb county, Alabama, shall have the power to levy and collect a special school tax up to 72 mills on each dollar's worth of taxable property in the city of Fort Payne, DeKalb county, Alabama, the proceeds of which shall be used exclusively for school purposes; provided that such tax and the purpose or purposes thereof, and the times such taxes are proposed to be continued, shall have first been submitted to the vote of the qualified electors of the city of Fort Payne, DeKalb county, Alabama, and voted for by the majority of those voting at such election. The special tax provided herein may be renewed from time to time, in the manner provided herein, for such periods of time as are necessary. If any proposal to levy the taxes is defeated in any election, subsequent elections thereon may be held at any time. The elections provided for herein shall be called, held, conducted, and paid for by the city of Fort Payne, DeKalb county, Alabama, and governed otherwise in the manner provided for an election on the school district tax authorized in amendment three, article 19 of the Constitution of Alabama. By article 7, chapter 10, Title 52 of the Code of Alabama 1940.

The county tax collector shall collect the tax in the same manner and under the same requirements and laws as the taxes of the state are collected, and he shall keep the proceeds of this tax separate and apart from all other funds, and shall keep clear account thereof. The tax collector shall distribute the proceeds of this special tax in such manner as to turn over to the custodian of the city school funds of the city of Fort Payne, DeKalb county, Alabama, the revenue derived from the tax levied on all taxable property situated in the city of Fort Payne, DeKalb county, Alabama. Such revenues to be used by the city board of education for educational purposes in connection with schools located in the corporate limits of the city of Fort Payne, DeKalb county, Alabama.

In the event that any special property tax herein authorized shall be authorized by a majority of the qualified electors voting on the question at the election, the city board of education of the city of Fort Payne, Alabama, may at such times as to them seem necessary and proper, sell and issue their tax anticipation bonds for the purposes for which the tax was authorized, which bonds shall be in such amounts as the respective board of education shall designate and, except as otherwise provided herein shall be subject to the provisions of the general laws now pertaining to the issuance by city boards of education of capital outlay warrants, and no further election shall be required for the issuance of such bonds. The revenue derived from the sale of these bonds shall be expended by the Fort Payne city board of education, for public school purposes only. Any bonds issued under the authority of this amendment shall be payable solely out of the proceeds of the special property tax hereby authorized, all or any part of which may be pledged therefor. The bonds issued under the authority of this amendment shall constitute negotiable instruments, although payable from a limited source, and shall be eligible for the investment of trust funds. The bonds shall not constitute general obligations of the city of Fort Payne, DeKalb county, Alabama, and shall be in addition to all other bonds or warrants which the city board of education have heretofore issued or are authorized to issue under the Constitution and laws of Alabama.

The proceeds of the tax herein levied may be used for any school purpose. In addition to capital outlay, may be used for operating purposes, or any other purpose in connection with the school system of the city of Fort Payne, DeKalb county, Alabama, as may be determined by the city board of education. [Amendment No. 279]

ETOWAH COUNTY

Special school tax in Etowah County. In addition to any taxes now authorized or that may be hereafter authorized by the Constitution and laws of Alabama, the several school districts of Etowah county, Alabama, shall have power to levy and collect a special district tax of fifty cents on each one hundred dollars worth of taxable property in such districts for public school purposes; provided, that a school district under the meaning of this section shall include Etowah county, exclusive of the municipalities of Gadsden and Attalla as one district, the city of Gadsden as one district, and the city of Attalla as one district; provided further, that the time such tax is to continue and the purpose thereof shall have been first submitted to the vote of the qualified electors in each such district and voted for by a majority of those voting at such election; and further provided that such election shall be held in the same manner as now provided for an election on the school district tax authorized in article XIX of the Constitution of Alabama; and be it further provided that the funds arising from the special school tax levied in any district which votes the same independently of the county shall be expended for the exclusive benefit of the district as the law may direct. [Amendment No. 67]

Special property tax for educational purposes in Etowah County. The court of county commissioners, board of revenue or like governing body of Etowah county shall have the power to levy and collect a special property tax, in addition to all other taxes, now or hereafter authorized by the Constitution and laws of Alabama, of not exceeding one half of one percent on the value of the taxable property in the county situated outside the corporate limits of Gadsden and Attalla, as such property was assessed for state taxation during the preceding year, the proceeds of which shall be used exclusively for educational purposes, but may be pledged to the payment of the principal of and interest on bonds, warrants, or other evidences of indebtedness issued for public school purposes which pledges shall take priority as provided in such bonds, warrants, or other evidences of indebtedness; provided that 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 residing outside the corporate limits of Gadsden and Attalla, and voted for by a majority of those voting at the election. Elections on proposals to levy this tax on the property in the county situated outside the corporate limits of Gadsden and Attalla shall be called and held in the same manner as now provided by law for an election on the school district tax authorized in amendment III [3], article XIX, of the Constitution of Alabama. The tax on property situated outside the corporate limits of Gadsden and Attalla shall be collected in the same manner and under the same requirements and laws as the taxes of the state are collected, and the revenues derived from such tax shall be used solely for schools and other educational purposes in the territory of the county outside the corporate limits of Gadsden and Attalla.

In any proposal to levy a tax hereunder is defeated in any election, subsequent elections thereon may be held at any time.

Nothing contained in this amendment shall be construed to authorize the levy and collection of an additional tax on property situated within the corporate limits of the cities of Gadsden or Attalla.

This amendment shall be self-executing. [Amendment No. 296]

FRANKLIN COUNTY

Additional tax for school purposes in Franklin County. The court of county commissioners, board of revenue, or other like governing body of Franklin county shall have power to levy and provide for collection of an additional county tax of fifty cents on each one hundred dollars worth of taxable property in the county, for public school purposes, in the same manner and subject to the same election requirements as provided in the third amendment to this Constitution with respect to other county school taxes. The tax herein authorized shall be in addition to all other county taxes authorized in this Constitution as amended, and the proceeds thereof shall be spent for public school purposes only. [Amendment No. 173]

Further provisions as to additional tax for school purposes in Franklin county. 1. The court of county commissioners, board of revenue, or other like governing body of Franklin county shall have power to levy and collect the special property tax authorized by amendment CLXXIII [173] on all the taxable property in the county situated outside the corporate limits of the city of Russellville, as such property was assessed for state taxation during the preceding year, the proceeds of which shall be used exclusively for public school purposes; provided that such tax and the purpose or purposes thereof and the time the tax is proposed to be continued shall have been first submitted to a vote of the qualified electors of Franklin county residing outside the city of Russellville, and voted for by a majority of those voting at the election. Elections on proposals to levy the tax on the property in the county situated outside the city of Russellville shall be called and held in the same manner as now provided by law for an election on the school district tax authorized in amendment III [3], article XIX, of the Constitution.

2. The county governing body may likewise levy and collect said special property tax on the property situated within the city of Russellville, as assessed for state taxation during the preceding year, provided that 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 city of Russellville and voted for by a majority of those voting at the election.

3. The additional taxes levied on property under amendment CLXXIII [173] and this amendment shall be collected in the same manner and under the same requirements and laws as other taxes levied on property for public school purposes. [Amendment No. 211]

JACKSON COUNTY

Special property tax for acquiring, etc., vocational trade school and for rural and industrial development in Jackson County. [Amendment No. 174 authorizes a property tax of two mills for vocational schools and other purposes in Jackson County. For the text of the amendment, see Appendix 11.2 in Article XI.]

Additional property tax for educational purposes in Jackson County. The court of county commissioners, board of revenue, or like governing body of Jackson county shall have the power to levy and collect a special property tax, in addition to all other taxes now or hereafter authorized by the Constitution and laws of Alabama, of five mills on each dollar's worth of taxable property in the county as assessed for state taxation during the preceding year, provided that the question of levying the tax, the purpose 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; and provided further, that the total of all taxes levied for educational or school purposes in any school district of the county shall not exceed a total of fourteen and one-half mills on each dollar's worth of taxable property located in the district. If any proposal to levy the tax is defeated in any election, subsequent elections thereon may be held at any time. The election provided for herein shall be called, held, conducted, paid for and governed otherwise in the manner provided for an election on the school district tax authorized in amendment III [3], article III [XIX], of the Constitution of Alabama, by article 7, chapter 10, Title 52, Code of Alabama 1940. The tax shall be collected in the same manner and under the same requirements and laws as the taxes of the state are collected. The proceeds of the tax authorized by this amendment shall be used exclusively for educational purposes, provided that the revenue derived from four and one-half mills of the total rate of taxation authorized herein shall be devoted only to purposes of capital outlay, and the revenue derived from the remaining three mills shall be devoted to current operating expenses. [Amendment No. 203]

JEFFERSON COUNTY

Jefferson County consolidation school tax amendment. Jefferson county shall have power to levy and collect an additional tax of 50 cents on each $100 of taxable property therein for public school purposes in the same manner and subject to the same election requirements as are now provided in the third amendment to this Constitution with respect to county school taxes; provided that in any incorporated municipality where special or additional taxes are being levied and collected for public school purposes, including the servicing of debts incurred for public schools, the additional tax herein provided for shall be reduced by the amount of such special or additional municipal public school taxes in the corporate limits where such special or additional municipal public school taxes are being levied and collected and during the time such taxes are levied and collected; and provided further that only qualified electors residing within the area in which the additional tax herein authorized is proposed to be levied shall have the right to vote at any election held for the purpose of voting such additional tax, and qualified voters residing in incorporated municipalities which are levying and collecting a full tax of 50 cents on each $100 of taxable property for public school purposes shall not be entitled to vote at such election. So long as the public schools in any incorporated municipality are operated separately from those of Jefferson county, the funds arising from such additional tax on taxable property in such municipality shall be expended only by the board of education or other authority charged with the operation of the public schools in such municipality and only for the benefit of the public schools therein. The additional tax herein authorized shall be in addition to the county and the district school taxes authorized in section 269 of and the third amendment to this Constitution and in addition to the county taxes authorized in section 215 thereof. All statutes relating to the holding of elections and the levy and collection of taxes in counties under the third amendment to this Constitution, with the exception hereinabove provided, shall apply. [Amendment No. 82]

Special district tax for furtherance of education in Jefferson County. In addition to any taxes now authorized or that may hereafter be authorized by the Constitution and laws of Alabama, the several school districts of Jefferson county shall, subject to an election in each such school district as hereinafter provided, have power to levy and collect a special district tax of not exceeding fifty (50) cents on each one hundred dollars ($100) of taxable property in such district for the furtherance of education therein. A school district within the meaning of this section shall include (a) that part of Jefferson county outside of the municipalities of Birmingham, Bessemer, Fairfield, Tarrant City and Mountain Brook as one district, except that the Jefferson county board of education is authorized and empowered to designate any part or portion of said district as a separate school district, (b) the city of Birmingham as one district, (c) the city of Bessemer as one district, (d) the city of Fairfield as one district, (e) the city of Tarrant City as one district, and (f)