AI-assisted research summary: This section defines key terms used for the Jefferson County school tax matter, including the tax year, school tax district, Sub-District G-1, the subject school district tax, and related voting and proposal terms.
For purposes hereof: (1) 2021 SCHOOL TAX YEAR means the school tax year ending on September 30, 2021. (2) ALABAMA CONSTITUTION means the Constitution of Alabama of 2022. (3) FAVORABLE MAJORITY VOTE means the approval of the adjustment of the existing rate of the subject school district tax of 5.1 mills in Sub-District G-1 by 8.8 mills to the uniform adjusted rate of 13.9 mills in Sub-District G-1 by a majority of the qualified electors of Sub-District G-1 who vote at a special election to be held in Sub-District G-1 therefor pursuant to the laws governing special elections. (4)JEFFERSON COUNTY SCHOOL TAX DISTRICT means and includes all of Jefferson County outside that part of Jefferson County located within the corporate limits of the cities of Bessemer, Birmingham, Fairfield, Homewood, Hoover, Leeds, Midfield, Mountain Brook, Tarrant City, Trussville, and Vestavia Hills. (5)PROPOSAL OF TAXING AUTHORITY means the proposal of the Jefferson County Commission, as governing body of Jefferson County, and as the taxing authority with respect to the subject school district tax, by resolution and order adopted upon request of the County Board of Education of Jefferson County for purposes of Section 217(f) of the Alabama Constitution, that the existing rate of the subject school district tax of 5.1 mills be adjusted by 8.8 mills to the uniform adjusted rate of 13.9 mills in Sub-District G-1, to preserve, renew and continue in effect the total existing rate of ad valorem school district taxation therein after the 2021 school tax year, by proceedings in compliance with Section 217(f). (6) SCHOOL TAX YEAR means the period beginning on an October 1 and ending on the next succeeding September 30, or other period of 12 consecutive months as shall be established for ad valorem school taxation in this state. (7) SUB-DISTRICT G-1 means the area within both the Jefferson County school tax district and the corporate limits of the City of Gardendale, as at any time in effect. (8) SUBJECT SCHOOL DISTRICT TAX means the existing ad valorem school district tax of 5.1 mills levied in the Jefferson County school tax district (including Sub-District G-1) pursuant to Section 269.02 of the Alabama Constitution (Recompiled) for public school purposes.