Code of Alabama
Part 3 - Tax, Ad Valorem.
Section 45-37-242 - Taxation for Public School Purposes.

(a) The Legislature finds and confirms that pursuant to paragraph (f) of Amendment 373 to the Constitution of Alabama of 1901, the County Board of Education of Jefferson County, the board, and the Jefferson County Commission of Jefferson County, the county commission, after separate public hearings thereon, have each proposed that the county commission increase above the limit otherwise provided in the constitution, the rate at which the ad valorem tax, hereinafter described, is levied on the taxable property in the Jefferson County School District, consisting of all areas of Jefferson County outside of the municipalities of Birmingham, Bessemer, Fairfield, Mountain Brook, Homewood, Vestavia Hills, Tarrant City, and Midfield, the school district.
(b) The Legislature hereby approves the aforesaid proposal and authorizes the county commission to increase the rate at which the ad valorem tax levied pursuant to the election held in the school district on February 11, 1969, under the Jefferson County Consolidation School Tax Amendment, Amendment No. 82, adjusted in accordance with Amendments No. 325 and 373 to the Alabama Constitution of 1901, for public school purposes in the school district, from eighty-eight cents ($.88) to one dollar thirty-eight cents ($1.38) on each one hundred dollars ($100) of taxable property in the school district, the proceeds of the tax to be used for public school purposes in the school district, and to continue each year to and including the tax year ending September 30, 1995. It is expressly provided that the increased levy of taxation shall not apply to totally disabled persons or persons over 65 years of age, either of whom have income of less than twelve thousand dollars ($12,000) per annum, and such persons shall not be required to pay the additional tax herein imposed. Provided, however, the rate of the tax shall not be so increased unless and until the proposed increase shall be approved by a majority of the qualified electors residing in the school district who vote on the proposal at a special election called therefor. The election for submittal of the proposed increase in the rate of the tax, at the written request of the board, shall be ordered by the county commission and shall be held and conducted in accordance with Sections 16–13–183, et seq.
(c) It is further provided that if the increased tax herein proposed becomes effective, it shall not apply to property owners whose property is subsequently annexed into the corporate limits of a municipality having its own public school system on and after tax year beginning after such annexation.

Structure Code of Alabama