AL SB380

Authorizes the City of Huntsville (spanning portions of Limestone, Madison, and Morgan Counties) to equalize ad valorem school taxation across the entire city at a uniform rate of up to 22 mills ($2.20 per $100 of assessed value).

Consolidates two separate existing school tax structures: the Amendment 8 school tax (6.5 mills) and special school ad valorem taxes (15.5 mills aggregated), which currently total 22 mills but apply unevenly across different parts of the city.

Requires voter approval through a special election under Amendment 373 procedures, with a majority vote of qualified city electors needed to authorize the tax rate modification.

Mandates that any increase in the Amendment 8 school tax rate must be accompanied by corresponding reductions in special school ad valorem tax rates in affected counties prior to or contemporaneously with implementation.

All revenues collected from the modified tax continue exclusively for public school purposes in the city.