As used in this amendment, "the authority" means the Bullock county development authority authorized and established pursuant to Amendment 128 to this Constitution; "board" means the governing body of the authority; "member" means a member of the board; "commission" means the Bullock county commission; "jail and county buildings" means the Bullock county jail or other facility for holding prisoners and shall include any building owned and construed [constructed] by the county or a building authority and occupied by the county, or a state or federal government agency or entity; "building authority" means the entity established or to be established to finance and construct a jail and county buildings; and "industrial tax" means the tax authorized and imposed under the authority of Amendment 128 of this Constitution.
The authority is hereby granted continuing and permanent status. The membership of the authority is hereby fixed at seven (7). Each member shall serve a term of six (6) years and shall not serve more than two consecutive terms; provided however, that a member shall continue to serve until a successor is appointed. When a vacancy occurs or upon expiration of a term of a member, the remaining members shall nominate three reputable citizens interested in county development and present their names to the commission which by majority vote shall appoint one of the nominees to the board. If the commission fails to appoint one of the original nominess [nominees], the remaining members shall nominate three additional citizens in accordance with the aforementioned procedure. If the commission fails to appoint one of the six nominees, then the remaining members shall continue to submit nominees according to the aforementioned procedure until the commission appoints a member.
All expenditures, bids and contrcts [contracts] respecting the industrial tax, except those made by the building authority, shall be in the name and under the control of the authority; provided, however, except as provided in the third sentence of this paragraph, no industrial tax funds shall hereafter be expended without the approval of the commission. The authority may borrow money and expend funds for educational and health purposes and to enhance or develop other resources for the purpose of attracting industry to Bullock county. The authority may expend or appropriate or pledge or contract to pay over to the building authority for as long as its original issue of bonds or warrants is outstanding not more than one-half of the industrial tax revenues, subject to all prior commitments thereof for debt service, debt retirement or other debt repayment, for the purpose of constructing, financing or maintaining a jail or county buildings, or to assist the building authority in doing so, or for educational purposes, provided that such expenditures shall not impair the debts of the authority, and the industrial tax shall not be pledged to secure debts incurred for construction or maintenance or any other purposes except those provided for in this amendment or in Amendment 128 to this Constitution.
The rentals and obligations of the county under any lease entered into by the county with the building authority shall not be charged against the county's constitutional debt limit, regardless of the duration of the lease.
Act No. 81-838 of the 1981 Regular Session is hereby validated and declared to be fully effective according to its scope and tenor. The tax authorized by said act or by Act No. 81-1028 of the 1981 Second Special Session and any other tax for a jail or county buildings authorized by any act of the legislature in the 1981 or 1982 regular or special sessions shall not exceed one-half of one percent and any such tax shall be imposed only until the original issue of bonds or warrants for such construction is paid.
The tax authorized and permitted by sections 40-12-4 through 40-12-8 of the Code of Alabama 1975 for educational purposes is hereby fixed at one-half of one percent in Bullock county. Provided, however, the commission may levy an additional one-half of one percent tax provided by the aforementioned code section if the county board of education revenues fall below 1980-81 levels from all sources including funding provided by the authority. The industrial tax is hereby declared to parallel the state sales and use taxes and such tax shall be collected by the Alabama department of revenue.
Any changes in tax rates or tax collections required by this amendment shall be accomplished within ninety days from the effective date of this amendment.