AMENDMENT 164 RATIFIED
Special Property Tax for Educational Purposes in Tuscaloosa County.
Section 1. The court of county commissioners, board of revenue or like governing body of Tuscaloosa 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 per cent on the value of the taxable property in the county situated outside the territory subject to the jurisdiction and control of the city board of education of Tuscaloosa, as such property was 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 residing outside the territory subject to the jurisdiction and control of the city board of education of Tuscaloosa, 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 territory subject to the jurisdiction and control of the city board of education of Tuscaloosa 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 territory subject to the jurisdiction and control of the city board of education of Tuscaloosa 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 territory subject to the jurisdiction and control of the city board of education of Tuscaloosa.
Section 2. The court of county commissioners, board of revenue or like governing body of Tuscaloosa county 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 of Alabama, of not exceeding one-half of one per cent on the value of the taxable property situated within the territory subject to the jurisdiction and control of the city board of education of Tuscaloosa, 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 territory and voted for by a majority of those voting at the election. Except as herein otherwise provided, elections on proposals to levy this tax on property situated within the territory subject to the jurisdiction and control of the city board of education of Tuscaloosa shall be ordered and held in the same manner as provided by the law applicable to elections on school district taxes. The additional tax, authorized by this amendment to be levied on property situated within the territory subject to the jurisdiction and control of the city board of education of Tuscaloosa, shall be collected in the same manner and under the same requirements and laws as other taxes levied on property in the city of Tuscaloosa are collected, and the revenues derived from this tax shall be used solely for school construction and other educational purposes within the territory subject to the jurisdiction and control of the city board of education of Tuscaloosa.
Section 3. If any proposal to levy a tax hereunder is defeated in any election, subsequent elections thereon may be held at intervals of not less than one year.
Section 4. The special school tax herein authorized shall be effective for a period of thirty years.
Section 5. This amendment shall be self-executing, and no enabling legislation shall be necessary.
