Attalla, Alabama, USA, local Obligatory referendum [LOR] - Election held to authorize additional tax

General Typology

Instrument
Obligatory referendum [LOR]
Location
Attalla, Alabama, USA
Political level
local
Local Name:
Election held to authorize additional tax
Normative Level:
constitutional
Legally Binding:
yes
Legally Defined:
Amendment 31 ratified

Taxation in Municipality of Attalla.

(a) The municipality of Attalla, Alabama, through its governing body, may levy and collect from and after the date of this amendment the present rate of one percent ad valorem tax per annum, and said amount to be devoted to the payment of outstanding bonds, provide for schools, and such other purposes as may be designated by the governing body of said municipality, but before any additional tax now authorized by law can be levied, it must be voted by a majority of qualified electors of the municipality voting on such proposition at an election called by the governing body of said municipality for such purposes; providing that the total tax levied for all purposes by the said municipality of Attalla shall not exceed one per centum in any one year on the property situated therein, based on the valuation of such property as assessed for state taxation.

(..)

(c) Each election held under the provisions of this amendment shall be ordered, held, canvassed and may be contested in the same manner as is or may be provided by them law applicable to municipal corporations, for elections to order the issuance of municipal bonds.

Subject Matter:

To authorize additional tax

Actors

Author:
Governing body
Initiator:
Law
Decision maker:
Local electorate

Requirements

Available Time:
Turnout Quorum:
None
Approval Quorum:
Majority of voters
Geographical Quorum:
None
Excluded Issues:
Other Formal Requirements:

Procedural Elements

Wording Of Ballot Question:
The ballots used at such election shall contain the following words: “For authorization of a continuation of taxation at a rate not to exceed one percent per annum for the purpose of the payment of outstanding bonds, provide for schools, and such other purposes as may be designated by the governing body of said municipality.” “Against authorization of a continuation of taxation at a rate not to exceed one percent per annum for the purpose of the payment of outstanding bonds, provide for schools, and such other purposes as may be designated by the governing body of said municipality.” The rate of taxation proposed shall be printed upon the ballot in the space indicated therefor and for the year or years in which the proposed rate is to apply, and the purpose or purposes for which said tax is to be used shall likewise be placed in the respective places therefor. The voter shall record his choice either for or against authorization of the proposed rate for the proposed purpose or purposes by placing a cross mark before or after the words expressing his choice. Nothing herein contained shall in any wise change or effect the rights of any holder of bonds of said municipal corporations heretofore issued. Elections in said municipality to order the levy of such tax may be held as often as ordered by the governing body thereof, but when a proposition is submitted to the said municipality hereunder and such proposition is defeated, no second election shall be held in such municipality for one year thereafter. This amendment shall be self-operative without any additional legislation.

References: Amendment 31

Interaction With Authorities:
Supervision And Support:
Transparency And Finance:

Practice

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