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AL - Minimum ten mill school district tax rule adopted
The Alabama Department of Revenue has adopted a rule that establishes guidelines
and procedures for the minimum levy of 10 mills of property tax in each school district
pursuant to Act 2005-215. The minimum levy requirement was approved by majority
vote in the general election on November 7, 2007.
Beginning with the property tax year beginning October 1, 2006, each school district,
in addition to all other taxes, is required to levy a minimum of 10 mills property
tax to be levied and collected on all taxable property, excluding motor vehicles,
for general public school purposes. Beginning January 1, 2008, the minimum levy
must be imposed and collected on all taxable motor vehicles for general public school
purposes. The new rule provides the factors that will be used to determine the rate
of tax required to be levied each year. Rule 810-4-1-.08, Alabama Department of
Revenue, effective November 8, 2007
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If and only to the extent that this publication contains contributions from tax
professionals who are subject to the rules of professional conduct set forth in
Circular 230, as promulgated by the United States Department of the Treasury, the
publisher, on behalf of those contributors, hereby states that any U.S. federal
tax advice that is contained in such contributions was not intended or written to
be used by any taxpayer for the purpose of avoiding penalties that may be imposed
on the taxpayer by the Internal Revenue Service, and it cannot be used by any taxpayer
for such purpose.
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