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Alabama Constitution of 1901 Local Amendments Madison County § 16

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Any provision of the Constitution of Alabama of 1901, as amended, to the contrary notwithstanding, all sales and use taxes for public school or education purposes imposed pursuant to Act No. 82-525 in School District One in Madison County which have been approved by a majority vote of the qualified electors of School District One in Madison County prior to January 1, 1996, and the levy and collection thereof from the date of the initial levy thereof, are hereby authorized, ratified, and confirmed regardless of any statutory or constitutional defects, mistakes, errors, or ambiguities, including without limitation, with respect to the authorization, adoption, or levy thereof or the election thereon, any failure to publish any required notice, or any act of or failure to act by the Legislature with respect thereto;  provided, however, that the authorization, ratification, and confirmation effected by this amendment shall not be applicable to any sales and use tax which is being challenged in appropriate judicial proceedings in any proper court on the date the act proposing this amendment is adopted.

(a) The value of property may be shown only by the opinions of any of the following:

(1) Witnesses qualified to express such opinions.

(2) The owner or the spouse of the owner of the property or property interest being valued.

(3) An officer, regular employee, or partner designated by a corporation, partnership, or unincorporated association that is the owner of the property or property interest being valued, if the designee is knowledgeable as to the value of the property or property interest.

(b) Nothing in this section prohibits a view of the property being valued or the admission of any other admissible evidence (including but not limited to evidence as to the nature and condition of the property and, in an eminent domain proceeding, the character of the improvement proposed to be constructed by the plaintiff) for the limited purpose of enabling the court, jury, or referee to understand and weigh the testimony given under subdivision (a); and such evidence, except evidence of the character of the improvement proposed to be constructed by the plaintiff in an eminent domain proceeding, is subject to impeachment and rebuttal.

(c) For the purposes of subdivision (a), “owner of the property or property interest being valued” includes, but is not limited to, the following persons:

(1) A person entitled to possession of the property.

(2) Either party in an action or proceeding to determine the ownership of the property between the parties if the court determines that it would not be in the interest of efficient administration of justice to determine the issue of ownership prior to the admission of the opinion of the party.

Cite this article: FindLaw.com - Alabama Constitution of 1901 Local Amendments Madison County § 16 - last updated December 30, 2022 | https://codes.findlaw.com/al/alabama-constitution-of-1901/al-const-madison-county-sect-16.html


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