AMENDMENT 972 RATIFIED

St. Clair County: Tax - Schools.

(a) For public school purposes, in addition to any taxes now authorized, or that may hereafter be authorized, by the Constitution and laws of this state, the governing body of St. Clair County may levy and collect, in the several school districts in St. Clair County, as those districts are defined in subdivision (3), subject to an election in each school district as provided in this amendment, a special school district tax at a cumulative total rate not exceeding two dollars ($2) on each one hundred dollars ($100) of taxable property in the school district as assessed for state taxation.

(b) Multiple school district taxes may be levied in any school district under the authority of this amendment, provided the aggregate rate of the taxes is less than or equal to the rate provided in this amendment. The levy and collection of any school district tax prior to, upon, or after the expiration of the tax, may be continued and renewed for the rate, duration, and purpose as shall then be determined, in the manner and subject to the requirements in this amendment for the levy of a school district tax. The duration of time of the levy of a tax may not exceed 30 years from October 1 next succeeding the date of the election held with respect to the tax.

(c)(1) A school district tax shall be levied under this amendment only if the rate of the tax, the time the tax is to continue, and the purpose or purposes of the tax shall have first been submitted to the vote of the qualified electors in the school district in which such tax is proposed at an election held as provided in this amendment and a majority of the qualified electors voting at the election shall have voted in favor of the levy and collection of the tax. A vote on the school district tax as provided in this subsection shall be called upon the adoption of a resolution by the St. Clair County Board of Education or the Pell City Board of Education or upon the petition of 50 qualified electors within a particular school district.

(2) Multiple elections may be held under this amendment in any school district, at any time and from time to time, to present a proposal to levy a school district tax, to present a proposal to levy a school district tax that failed in a previous election, to present a proposal to levy an additional tax under this amendment, or to present a proposal to continue and renew the levy of a school district tax levied under this amendment.

(3) For the purposes of this amendment, "school district" means all of the following:

a. The Pell City School District.

b. Any school district in St. Clair County now existing or formed following the ratification of this amendment as may be approved, created, or designated by the St. Clair County Board of Education, including, without limitation, a school district approved or designated by the board solely for purposes of the school district tax authorized under this amendment.

c.1. Any school district which is approved, created, or designated by the St. Clair County Board of Education, which shall be defined as a "School Attendance and Tax District."

2. There shall be a School Attendance and Tax District known as the "Pell City School Attendance and Tax District" as it now exists by agreement between the Pell City Board of Education and the St. Clair County Board of Education, or as modified by subsequent agreement of the two boards.

3. The St. Clair County Board of Eduction, without the necessity of any election, may change the boundaries of any School Attendance and Tax District, or consolidate any two or more School Attendance and Tax Districts, if the taxes authorized to be levied for public school purposes in all of the territory in the district after the change of boundaries or consolidation is effected shall be at the same aggregate rate and for the same duration of time; provided, however, that nothing contained in this paragraph shall be construed to impair or permit the impairment of the obligation of any contract created with respect to any obligations or securities incurred or issued with respect to any School Attendance and Tax District. Nothing in this paragraph shall operate or be construed to abridge or affect any existing authority or power conferred on the St. Clair County Board of Education, by any existing law, but shall be in addition thereto.

(4) The term "school district" does not include the City School Systems of Leeds and Trussville.

(d)(1) The proceeds of each school district tax levied under this amendment shall be collected in the same manner and under the same requirements and laws as the taxes of this state are collected. The proceeds of each school district tax levied shall be delivered by the tax official to the local board of education having control and supervision of the public schools in the school district.

(2) The proceeds of any school district tax levied under this amendment shall be used for the exclusive benefit of the School Attendance and Tax District in which the school district tax is levied.

(3) The proceeds of any school district tax levied under this amendment shall not supplant or reduce any other funds distributed for the benefit of the St. Clair County Board of Education, the Pell City Board of Education, or a School Attendance and Tax District.

(e) This amendment shall be self-executing and no enabling legislation shall be necessary.