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 […]
Section 45-37-242.01 Refunding of certain assessed taxes. In Jefferson County whenever any ad valorem tax is due on a tract of land identified by a single parcel identification number assigned by the tax assessor, or like officer, and the tax due is one dollar ($1) or less, the tax assessor, or like officer, does not […]
Section 45-37-242.02 Correction of errors. In Jefferson County whenever an error is found in the calculation of the amount of ad valorem taxes due or any mechanical error is found in the tax return, listing and valuing of property by the tax assessor upon assessments legally made, the tax assessor is hereby authorized to correct […]
Section 45-37-242.03 Assessment and collection of fire district fees, charges, etc. (a) The Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor and Assistant Tax Collector for the Bessemer Division of Jefferson County, or other public official performing the functions of assessing and collecting taxes in Jefferson County, upon request of […]
Section 45-37-242.20 Definitions. For purposes hereof: (1) 2021 SCHOOL TAX YEAR means the school tax year ending on September 30, 2021. (2) ALABAMA CONSTITUTION means the Official Recompilation of the Constitution of Alabama of 1901, as amended. (3) FAVORABLE MAJORITY VOTE means the approval of the adjustment of the existing rate of the subject school […]
Section 45-37-242.21 Adjustment of ad valorem school district tax rates in Sub-District G-1. The Legislature, for purposes of Section 217(f) of the Alabama Constitution and upon adoption of the proposal of the taxing authority, in order to provide for the preservation, renewal and continuation of the total rate of existing ad valorem school district taxation […]
Section 45-37-242.22 Automobile rental tax. The Legislature adopts, ratifies, and confirms all proceedings and all acts thereof heretofore had, taken, or enacted with respect to the increase of the rate of the subject school district tax to 5.1 mills. (Act 2021-394, §3.)
