(a) The following words and phrases shall have the following meanings:

Terms Used In Alabama Code 45-42A-25

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • following: means next after. See Alabama Code 1-1-1
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1
(1) AMENDMENT 8. That amendment to the Constitution that was proposed by Act 650, S. 593, 1919 Regular Session.
(2) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, H. 170, 1978 Second Special Session.
(3) CITY. Athens, Alabama.
(4) CONSTITUTION. The Constitution of Alabama of 1901.
(5) COUNCIL. Athens City Council.
(6) PROPERTY TAX. The ad valorem tax authorized in the first clause of the first sentence of Amendment 8 to be levied and collected on taxable property in the city, at the rate of 5 mills on each dollar of assessed value.
(b) The city presently levies and collects the property tax at a rate of fifty cents ($.50) on each one hundred dollars (5 mills on each dollar) of assessed value pursuant to Amendment 8. Pursuant to a resolution adopted by the council in accordance with Amendment 373, the city proposes to increase (by 12 mills) the rate at which it may levy and collect the property tax to a maximum rate, for any tax year, which is equal to one dollar seventy cents ($1.70) on each one hundred dollars (17 mills on each dollar) of assessed value. Pursuant to subsection (1) of Amendment 373 and a resolution adopted by the council after a public hearing, the council may increase the rate at which the city levies and collects the property tax to a maximum rate, for any tax year, which is equal to one dollar seventy cents ($1.70) on each one hundred dollars (17 mills on each dollar) of assessed value, the increase of 12 mills on each dollar of assessed value to be paid over to the Athens City Board of Education and used for public school purposes.

The increase in the rate at which the property tax may be levied and collected pursuant to this section is subject to the approval of a majority of the qualified electors residing in the city who vote on the proposed increase at a special election called and held for that purpose pursuant to subsection (f) of Amendment 373.