Alabama Advisory Opinions July 25, 2012: AGO 2012-70 (July 25, 2012)

AGO 2012-70.

Additional legislative approval is not required to propose ad valorem tax increases pursuant to Amendment 202 and Amendment 382 of the Constitution of Alabama.

Dear Mrs. Gamble:

This opinion of the Attorney General is issued in response to your request on behalf of the Sumter County Board of Education.

Is approval from the Legislature needed for the Sumter County Board of Education, through the Sumter County Commission, to place up to 8 mills of ad valorem taxes on the November 2012 ballot pursuant to the provisions of Amendment 202 and Amendment 3 82 to the Constitution of Alabama?

Amendment 202 of the Constitution of Alabama, codified as section 269.04 of article XIV of the Constitution ("Amendment 202"), provides as follows:

The court of county commissioners, board of revenue, or other like governing body of each of the several counties in the state shall have the power to levy and collect a special county tax of not to exceed fifty cents on each one hundred dollars of taxable property, in addition to all other taxes now or hereafter authorized by the Constitution and laws of Alabama, for educational purposes, on the value of the taxable property in the county as assessed for state taxation, provided 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. 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 constitutional amendment III [§§ 269.01-269.03].

Amendment 382 of the Constitution of Alabama, codified as section 269.05 of article XIV of the Constitution ("Amendment 382"), provides as follows:

In addition to any and all taxes now authorized, or that may be hereafter authorized by the Constitution and laws of Alabama, the several school districts of any in the state shall have power to levy and collect an additional special district school tax not exceeding thirty cents on each one hundred dollars worth of taxable property in such district for public school purposes in addition to that now authorized or that may hereafter be authorized for public school purposes; provided, that a school district under this section shall include incorporated cities or towns, or any school district of which an incorporated city or town is a part, or such other school districts now existing or hereafter formed as may be approved by the county board of education; provided, further, that the rate of such tax, the time it is to continue and the purpose thereof shall have been first submitted to the vote of the qualified electors of the district, and voted for a majority of those voting at such election.

Both amendments empower certain entities to "levy and collect" additional ad valorem taxes, subject to voter approval and certain other restrictions set out in each amendment. Neither amendment requires legislative approval as a prerequisite to placing proposed tax increases before the voters.

Based upon the facts provided, no taxes are currently levied in Sumter County under either Amendment 202 or Amendment 382 of the Constitution. Accordingly, the proposed tax increases pursuant to these two amendments may be submitted to the electorate of Sumter County without legislative action. It is noted that the procedure for calling and conducting countywide and district school tax elections is set out in sections 16-13-180 through 16-13-199 of the Code of Alabama. Ala. Code §§ 16-13-180 to 16-13-199 (2001 and Supp. 2011).

Additional legislative approval is not required to propose ad valorem tax increases pursuant to Amendment 202 and Amendment 382.

I hope this opinion answers your question. If this Office can be of further assistance, please contact Lionel C. Williams, Legal Division, Department of Revenue.

Sincerely,

LUTHER STRANGE

Attorney General

By:

BRENDA F. SMITH

Chief, Opinions Division

LS/LCW

1380230/162095