Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
The court of county commissioners, board of revenue, or like governing body of DeKalb 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 seven and one-half mills on each dollar's worth of taxable property in the county as assessed for state taxation during the preceding year, provided that the question of levying the tax, the purpose 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 and voted for by a majority of those voting at such election; and, provided further, that the total of all taxes levied for educational or school purposes in any school district of the county shall not exceed a total of fourteen and one-half mills on each dollar's worth of taxable property located in the district. If any proposal to levy the tax is defeated in any election, subsequent elections thereon may be held at any time. The election provided for herein shall be called, held, conducted, paid for, and governed otherwise in the manner provided for an election on the school district tax authorized in amendment III, article XIX, of the Constitution of Alabama [§§ 269.01-269.03], by article 7, chapter 10, Title 52, Code of Alabama (1940). The tax shall be collected in the same manner and under the same requirements and laws as the taxes of the state are collected. The proceeds of the tax authorized by this amendment shall be used exclusively for educational purposes, provided that the revenue derived from four and one-half mills of the total rate of taxation authorized herein shall be devoted only to purposes of capital outlay, and the revenue derived from the remaining three mills shall be devoted to current operating expenses.
Nothing in this subpart shall interfere with or prevent the exercise by any court of Alabama of its power to punish for contempt.
Cite this article: FindLaw.com - Mississippi Code Title 19. Counties and County Officers § 19-4-1. Hiring, qualifications and general duties - last updated January 01, 2018 | https://codes.findlaw.com/ms/title-19-counties-and-county-officers/ms-code-sect-19-4-1.html
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?