Section 45-51-244.04 – Strategic Plan and Performance Metrics.
Section 45-51-244.04 Strategic plan and performance metrics. (a) By November 16, 2020, the Montgomery County Board of Education shall adopt, after considering recommendations of the Montgomery County Superintendent of Education, all of the following: (1) A detailed strategic plan with defined steps, assigned staff, financial implications, goals, deadlines, and intended results to guide the Montgomery […]
Section 45-51-243.12 – Construction and Application.
Section 45-51-243.12 Construction and application. The tax authorized to be levied by this part shall be conclusively presumed to be a direct tax on the lessee or renter, precollected for the purposes of convenience and facility only, and shall not be construed as a gross receipts or gross proceeds tax on the lessor or vendor […]
Section 45-51-243.13 – Use of Proceeds.
Section 45-51-243.13 Use of proceeds. (a) The county commission may anticipate the proceeds from the tax so required to be paid to it by issuing funding or refunding bonds, warrants, or other evidences of indebtedness of the county, and may enter into funding agreements or other obligations, to governmental entities or public corporations payable from […]
Section 45-51-243.14 – Personal Gain From Expenditures by Public Officials, etc., Prohibited.
Section 45-51-243.14 Personal gain from expenditures by public officials, etc., prohibited. No public official or family member of a public official shall obtain personal gain from the expenditure of the proceeds of the rental tax levied by this part. (Act 2019-91, § 16; Act 2019-218, § 16.)
Section 45-51-242.40 – Ad Valorem Tax Authorized.
Section 45-51-242.40 Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the county commission may levy, in addition to any other tax, an ad valorem tax in the amount of 12 mills on each dollar of taxable property in the county. The revenue from the […]
Section 45-51-243.15 – Rulemaking Authority.
Section 45-51-243.15 Rulemaking authority. The county commission may prescribe all necessary or appropriate rules and regulations for the implementation of this part, including all rules and regulations as may be necessary by reason of any alteration of law in relation to this part. (Act 2019-91, § 18; Act 2019-218, § 18.)
Section 45-51-243 – Legislative Findings.
Section 45-51-243 Legislative findings. (a) It is the intention of the Legislature by the passage of this part to authorize Montgomery County to levy and provide for the collection of, in addition to all other taxes authorized by law, a rental tax not to exceed the rate set forth herein. (b) The Legislature hereby finds […]
Section 45-51-244 – Definitions.
Section 45-51-244 Definitions. The following words and phrases shall have the following meanings: (1) AMENDMENT 3. Amendment 3 to the Constitution of Alabama 1901, now appearing as Sections 269.01 and 269.02 of the Official Recompilation of the Constitution of Alabama of 1901, as amended. (2) AMENDMENT 373. Amendment 373 to the Constitution of Alabama of […]
Section 45-51-243.01 – Definitions.
Section 45-51-243.01 Definitions. (a) As used in this part, the following words, terms, and phrases where used shall have the following respective meanings except where the context clearly indicates a different meaning: (1) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or […]
Section 45-51-244.01 – Authorization to Levy and Collect Ad Valorem Tax.
Section 45-51-244.01 Authorization to levy and collect ad valorem tax. Montgomery County presently is authorized to levy and collect the special ad valorem tax at a rate of $.30 on each one hundred dollars (three mills on each dollar) of assessed value pursuant to Amendment 382 subject to approval by the electorate as provided by […]