Article XI — Taxation
79 sections · 0 paragraphs in this article.
Ala. Const. art. XI, § 211 Property taxes to be assessed in exact proportion to value of property
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All taxes levied on property in this state shall be assessed in exact proportion to the value of such property, but no tax shall be assessed upon any debt for rent or hire of real or personal property, while owned by the landlord or hirer during the current year of such rental or…
Ala. Const. art. XI, § 212 Power to levy taxes not to be delegated
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The power to levy taxes shall not be delegated to individuals or private corporations or associations.
Ala. Const. art. XI, § 213 Creation of state debt after ratification of Constitution; temporary loans; refunding bonds for existing indebted- ness; payment of interest on certain outstanding and unpaid state warrants; sinking fund for payment of floating indebtedness; warrants not to be drawn on state treasury unless money available for payment; un- paid appropriations for which money unavailable at end of fiscal year
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After the ratification of this Constitution, no new debt shall be created against, or incurred by the state, or its authority except to repel invasion or suppress insurrection, and then only by a concurrence of two-thirds of the members of each house of the legislature, and the v…
Ala. Const. art. XI, § 214 Limitation on state property tax rate
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The legislature shall not have the power to levy in any one year a greater rate of taxation than sixty-five one-hundredths of one per centum on the value of the taxable property within this state.
Ala. Const. art. XI, § 215 Limitation on county property tax rates; special county taxes for public buildings, bridges or roads; disposition of revenue from special tax
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No county in this state shall be authorized to levy a greater rate of taxation in any one year on the value of the taxable property therein than one-half of one per centum; provided, that to pay debts existing on the sixth day of December, eighteen hundred and seventy-five, an ad…
Ala. Const. art. XI, § 216 Limitation on property tax rates of municipal corporations
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No city, town, village, or other municipal corporation, other than as provided in this article, shall levy or collect a higher rate of taxation in any one year on the property situated therein than one-half of one per centum of the value of such property as assessed for state tax…
Ala. Const. art. XI, § 217 Classification of taxable property for purposes of ad valo- rem taxation; taxable property to be taxed by state, counties, municipalities, etc., at same rate; assessment ratios for purposes of ad valorem taxation; increase or decrease of assessment ratios by counties, municipali- ties, etc.; increase or decrease of ad valorem tax rates by counties, municipalities, etc.; maximum amount of ad valorem tax; certain property to be assessed at current use value and not market value; exemption of certain property from ad valorem taxation; interpretation of authority for counties, municipalities, etc., to levy taxes, borrow money, etc., in relation to assessment of proper- ty; counties, municipalities, etc., authorized to levy ad- ditional ad valorem tax for costs of certain state-wide reappraisal of property
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(a) On and after October 1, 1978, all taxable property within this state, not exempt by law, shall be divided into the following classes for the purposes of ad valorem taxation: (b) With respect to ad valorem taxes levied by the state, all taxable property shall be forever taxed …
Ala. Const. art. XI, § 218 Counties and municipal corporations exempt from pay- ment of charges payable from state treasury
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The legislature shall not have the power to require counties or other municipal corporations to pay any charges which are now payable out of the state treasury.
Ala. Const. art. XI, § 219 Section 219
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219. Estate taxes. Hereafter the legislature of Alabama may provide for the assessment, levy and collection of a tax upon inheritances and for the levying of estate taxes not to exceed in the aggregate the amounts which may by any law of the United States be allowed to be credite…
Ala. Const. art. XI, § 219.07 Acquisition, maintenance and protection of unique lands and water areas
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Section 1. Declaration of Purpose. The Legislature of Alabama finds that Alabama is endowed with a rich diversity of natural areas having unique ecological systems, plant and animal life, geological formations, wildlife habitats, recreational values and scenic beauty. As a part o…
Ala. Const. art. XI, § 211.01 Income taxes
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The legislature shall have the power to levy and collect taxes for state purposes on net incomes from whatever source derived within this state, including the incomes derived from salaries, fees and compensation paid from the state, county, municipality, and any agency or creatur…
Ala. Const. art. XI, § 211.02 Disposition of income tax; exemption of homesteads from state ad valorem tax
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'Section A'. The entire proceeds of the income tax in the treasury of the state of Alabama on September 30, 1947, including cash and investments and the interest thereon, shall be used for the following purposes and in the following manner: 1st. The sum of $12,249,860.00 shall be…
Ala. Const. art. XI, § 211.03 State tax on net income of corporations
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The legislature shall have power to levy and provide for the collection of taxes for state purposes on taxable income of corporations, from whatever source derived, for the calendar year 1963, or for any fiscal year beginning in the calendar year 1963, and each year thereafter, a…
Ala. Const. art. XI, § 211.04 Deduction of federal income tax from gross income when computing state income tax
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In computing net income for state income tax purposes for the calendar year 1965 and each year thereafter, a resident individual taxpayer shall be allowed to deduct from his gross income the amount of federal income tax paid or accrued within the taxable year. A nonresident indiv…
Ala. Const. art. XI, § 213.15 Bonds for construction and improvement purposes at University of Alabama Medical Center
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The state of Alabama is authorized to become indebted for building, construction and improved purposes at the University of Alabama Medical Center, in Birmingham, and in evidence of the indebtedness so incurred to sell and issue, in addition to all other bonds of the state, inter…
Ala. Const. art. XI, § 213.08 Navigable waterway between Montgomery and Gadsden and to the Alabama–Georgia boundary
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Any provision of the Constitution of Alabama or amendments thereto to the contrary notwithstanding, the legislature may by appropriate laws authorize the state to engage in works of internal improvement by fulfilling the requirements of local contribution, participation and coope…
Ala. Const. art. XI, § 213.01 State works of internal improvement along navigable waterways and indebtedness therefor
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In addition to the authority heretofore granted it by section 93 of this Constitution as amended, and notwithstanding the provisions of section 213 of this Constitution as amended, and when authorized by appropriate laws passed by the legislature, the state may, at a cost of not …
Ala. Const. art. XI, § 213.02 Bonds for state docks facilities
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The state of Alabama is authorized to become indebted for improvements at the Alabama state docks and the refunding of state docks revenue bonds, and in evidence of the indebtedness so incurred to issue and sell, in addition to all other bonds of the state, interest bearing gener…
Ala. Const. art. XI, § 213.03 Bonds for state docks facilities
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The state of Alabama is authorized to become indebted for improvements at the Alabama state docks and in evidence of the indebtedness so incurred to issue and sell, in addition to all other bonds of the state, interest bearing general obligation bonds of the state not exceeding t…
Ala. Const. art. XI, § 213.04 Navigable waterway between Demopolis and Tennessee River and flood control projects on tributary streams of Tombigbee River
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Any provision of the Constitution of Alabama or amendments thereto to the contrary notwithstanding, the legislature may by appropriate laws authorize the state to engage in works of internal improvement by fulfilling the requirements of local contribution, participation and coope…
Ala. Const. art. XI, § 213.05 Bonds for state docks facilities
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The state of Alabama is authorized to become indebted for additional improvements for the Alabama state docks and in evidence of the indebted- ness so incurred to issue and sell, in addition to all other bonds of the state, interest-bearing general obligation bonds of the state n…
Ala. Const. art. XI, § 213.06 Works of internal improvement along navigable waterways
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When authorized by appropriate laws passed by the legislature, the state of Alabama may, in promoting and aiding the commercial flow of agricultural products within the state or in aid of commerce and use of the waterways of the state, at a cost not exceeding $2,000,000 engaged i…
Ala. Const. art. XI, § 213.07 Bonds for Theodore ship channel project in Mobile Harbor
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The state of Alabama is authorized to become indebted for the purpose of financing the work required of the Alabama state docks as the local sponsoring agency for the improvement in Mobile harbor, Alabama, known as the Theodore ship channel project or for additional improvements …
Ala. Const. art. XI, § 213.16 Bonds for construction and improvement purposes at The Alabama Polytechnic Institute
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The state of Alabama is authorized to become indebted for building, construction and improvement purposes at The Alabama Polytechnic Institute at Auburn, and in evidence of the indebtedness so incurred to sell and issue, in addition to all other bonds of the state, interest beari…
Ala. Const. art. XI, § 213.17 Bonds for construction and improvement purposes at University of Alabama Research Institute
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The state of Alabama is authorized to become indebted for building, construction and improvement purposes at the University of Alabama Research Institute at Huntsville, and in evidence of the indebtedness so incurred to sell and issue, in addition to all other bonds of the state,…
Ala. Const. art. XI, § 213.09 Works of internal improvement along navigable waterways
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When authorized by appropriate laws passed by the legislature, the state of Alabama may, in promoting and aiding the commercial flow of agricultural products within the state or in aid of commerce and use of the waterways of the state, at a cost not exceeding $10,000,000, engage …
Ala. Const. art. XI, § 213.10 Development, improvement, etc., of state docks facili- ties at Port of Mobile
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Any provision of the Constitution of Alabama or amendments thereto to the contrary notwithstanding, the state shall have the power to engage in works of internal improvement in connection with the development, construction, improvement, expansion, and modernization of the state d…
Ala. Const. art. XI, § 213.11 Bonds, etc., for navigable waterway between Demopolis and Tennessee River and Tombigbee Valley projects
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Any provision of the Constitution of Alabama or amendments thereto to the contrary notwithstanding, the legislature may by appropriate laws authorize the state to engage in works of internal improvement within the state by fulfilling the requirements of local contribution, partic…
Ala. Const. art. XI, § 213.12 Bonds of Alabama State Docks Department not debt of state
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Bonds or other securities issued by or on behalf of the Alabama state docks department shall not constitute a debt of the state within the meaning of Section 213 of this Constitution, as heretofore or hereafter amended, or any similar provision of this Constitution supplemental t…
Ala. Const. art. XI, § 213.13 Deepening, widening and extending of federal channel at Bayou La Batre and acquisition, development, etc., of cargo handling facilities of state docks at Port of Mobile
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The legislature may by appropriate laws authorize the state to pay a portion of the capital costs of public facilities and works of internal improvement consisting of (a) fulfilling a portion of the requirements of local contribution, participation and cooperation now or hereafte…
Ala. Const. art. XI, § 213.14 Bonds for construction and improvement purposes at Alabama Institute for Deaf and Blind
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The state is authorized to become indebted and to issue interest bearing bonds, in addition to those heretofore authorized and sold, in an aggregate principal amount not exceeding $3,000,000. The proceeds derived from the sale of said bonds shall be used solely for the purpose of…
Ala. Const. art. XI, § 213.18 Issuance of revenue securities by institutions of learning
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Revenue bonds and other securities at any time issued by or on behalf of any state university, college or institution of learning for the purpose of acquiring, constructing and equipping any new building or facility or for the purpose of enlarging, extending or improving any exis…
Ala. Const. art. XI, § 213.23 Bond issue for building construction and improvement purpose at Alabama State Hospitals and Partlow State School for Mental Deficients
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The state is authorized to become indebted for building construction and improvement purposes at the Alabama State Hospitals and at the Partlow State School for Mental Deficients, and in evidence of the indebtedness so incurred to sell and issue, in addition to all other bonds of…
Ala. Const. art. XI, § 213.24 Increasing rate of interest and other matters relating to bonds authorized under Section 213.23
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Bonds which may be issued for building construction and improvement purposes at Alabama State Hospitals and at Partlow State School for Mental Deficients, under the provisions of the amendment to the Constitution which was proposed by Act No. 37 adopted at the First Special Sessi…
Ala. Const. art. XI, § 213.25 Bond issue to assist in construction and equipment of hospitals, etc
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(a) Notwithstanding anything contained in the Constitution of the state of Alabama, or any amendment thereto heretofore adopted, the governor shall from time to time issue negotiable interest-bearing bonds for the purposes and in the manner and subject to the limitation stated in…
Ala. Const. art. XI, § 213.27 Bond issue for mental hospital at University of Alabama Medical Center
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The state is authorized to become indebted and to issue interest bearing bonds, in addition to those heretofore authorized and sold, in an aggregate principal amount not exceeding $3,000,000. The proceeds derived from the sale of said bonds shall be used solely for the purpose of…
Ala. Const. art. XI, § 213.28 Bond issue to assist in construction and equipment of hospitals, etc
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(a) Notwithstanding anything contained in the Constitution of the state of Alabama, or any amendment thereto heretofore adopted, the governor shall from time to time issue negotiable interest bearing bonds for the purposes and in the manner and subject to the limitation stated in…
Ala. Const. art. XI, § 213.29 Bond issue for acquisition, improvement, etc., of mental health facilities
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The state of Alabama is authorized to become indebted and to sell and issue interest-bearing bonds, in addition to all other bonds of the state, in an aggregate principal amount not exceeding $15,000,000. The proceeds derived from the sale of said bonds shall be used solely for t…
Ala. Const. art. XI, § 213.30 Bonds for acquisition, construction, etc., of mental health facilities
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The state of Alabama is authorized to become indebted and to sell and issue interest bearing bonds, in addition to all other bonds of the state, in an aggregate principal amount not exceeding $15,000,000. Of the proceeds de- rived from the sale of said bonds, $7,000,000 shall be …
Ala. Const. art. XI, § 213.31 Bond issue to acquire, develop, etc., state parks and park facilities
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The state of Alabama is authorized to become indebted for acquiring, providing, constructing, developing, and equipping state parks and park facilities, and in evidence of the indebtedness so incurred to issue and sell, in addition to all other bonds of the state, interest-bearin…
Ala. Const. art. XI, § 213.32 Indebtedness by state for State Parks System and historical sites
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The State of Alabama is authorized to become indebted for the purpose of the acquisition, provision, construction, improvement, renovation, equipping, and maintenance of the state parks system, public historical sites, and public historical parks, and in evidence of the indebtedn…
Ala. Const. art. XI, § 213.321 Bonds for state parks, public historical sites, and public historical parks
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(a)(1) The State of Alabama is authorized to become indebted for the purpose of the improvement, renovation, equipping, acquisition, provision, construction, and maintenance of Alabama state parks under the jurisdiction of the Department of Conservation and Natural Resources, and…
Ala. Const. art. XI, § 213.325 Use of parks funding
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The Legislature shall not pass any law authorizing nor shall any officer, agency, or employee transfer, use, or pledge any monies from the State Parks Fund, the Parks Revolving Fund, or any fund receiving revenues currently deposited in the State Parks Fund or the Parks Revolving…
Ala. Const. art. XI, § 213.33 Bonds for penal and correctional facilities
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The state of Alabama is authorized to become indebted and to sell and issue interest bearing bonds, in addition to all other bonds of the state, in an aggregate principal amount not exceeding $15,000,000.00, the proceeds de- rived from the sale of said bonds to be used solely for…
Ala. Const. art. XI, § 213.34 Issuance of interest bearing bonds for specified purposes
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The state of Alabama is authorized to become indebted and to sell and issue its interest bearing bonds, in addition to all other bonds of the state, in an aggregate principal amount not exceeding $520,000,000. The expenses incurred in the sale and issuance of said bonds shall be …
Ala. Const. art. XI, § 213.35 Alabama Music Hall of Fame Authority
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I. Any provision of the Constitution of Alabama of 1901, as amended, to the contrary notwithstanding, the Alabama music hall of fame authority (herein- after described) is fully authorized and empowered to sell and issue its interest bearing bonds, which shall be and constitute g…
Ala. Const. art. XI, § 213.37 Appropriation of cellular radio telecommunication service tax funds for payment on outstanding bonds of Alabama Revolving Loan Fund Authority
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Notwithstanding any other provision of law, the Legislature may appropriate the revenue and other funds received or collected pursuant to any cellular radio telecommunication service tax to pay the principal at maturity and any interest due on the outstanding bonds issued by the …
Ala. Const. art. XI, § 213.38 Road bond issue amendment
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Section 1. The state is authorized to engage in the construction, improvement, repair and maintenance of public roads, highways, and bridges in the state of Alabama. To this end, and for this purpose, the state is authorized to appropriate funds; and also to issue and sell intere…
Ala. Const. art. XI, § 213.39 State roads, highways and bridges — bond issue
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The state is authorized to engage in the construction, improvement, repair and maintenance of public roads, highways and bridges in the state of Alabama. To this end and for this purpose the state is authorized to appropriate funds, and also to issue and sell interest-bearing neg…
Ala. Const. art. XI, § 213.40 Bonds to pay or retire Alabama Bridge Commission bonds
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The state of Alabama is hereby authorized to issue not exceeding $900,000 aggregate principal amount of bonds for the purpose of paying or retiring prior to maturity, the bonds of Alabama bridge commission (an agency of the state of Alabama) which were outstanding on July 1, 1939…