SB138 Summary

• Proposes a local constitutional amendment for Autauga County authorizing a special school district ad valorem tax of $1.50 per $100 of taxable property (15 mills) in the Central and Daniel Pratt school zones.

• Tax applies only to property within the designated special school tax district and is exempt from state constitutional limitations on ad valorem tax rates.

• Tax revenue shall be collected by the Autauga County Revenue Commissioner and delivered to the Autauga County Board of Education for exclusive use in the special school tax district.

• Amendment becomes effective for the tax year commencing October 1, 2022, and collected beginning October 1, 2023, if approved by a majority of electors in the affected school zones at the 2022 general election.

• Proceeds may be used for any lawful public school purpose or dedicated toward payment of indebtedness of the Board of Education for public school purposes.