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Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT

Chapter 67

Effective - 28 Aug 1999 bottom

  67.1531.  Real property or business license tax, how imposed, ballot. — 1.  The district may levy by resolution a tax upon real property or on any business located within the boundaries of the district; provided however, no such resolution shall be final nor shall it take effect until the qualified voters approve, by mail-in ballot, the tax which the resolution seeks to impose.  If a majority of the votes cast by the qualified voters voting on the proposed tax are in favor of the tax, then the resolution and any amendments thereto shall be in effect.  If a majority of the votes cast by the qualified voters voting are opposed to the tax, then the resolution seeking to levy the tax shall be deemed to be null and void.

  2.  The district may levy a real property tax rate lower than the tax rate ceiling approved by the qualified voters pursuant to subsection 1 of this section and may increase that lowered tax rate to a level not exceeding the tax rate ceiling without approval of the qualified voters.

  3.  The ballot shall be substantially in the following form:

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(1) Shall the ______ (insert name of district) Community Improvement District ("District" ) impose a real property tax upon (all real property) within the district at a rate of not more than ______ (insert amount) dollars per hundred dollars assessed valuation for a period of ______ (insert number) years from the date on which such tax is first imposed for the purpose of providing revenue for ______ (insert general description of purpose) in the district?
☐ YES ☐ NO ; and

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  (2)  In the county seat of a county of the first classification without a charter form of government containing a population of at least two hundred thousand:

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Shall the ______ (insert name of district) Community Improvement District ("District" ) impose a real property tax within the district at a rate of not more than ______ (insert amount) dollars per hundred dollars of assessed valuation and/or a business license tax in an amount not to exceed ______ upon all persons who are engaged in the business of ______ for a period of ______ (insert number) years from the date on which such tax is first imposed for the purpose of providing revenue for ______ (insert general description of purpose) in the district?
☐ YES ☐ NO
If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed to the question, place an "X" in the box opposite "NO".

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  4.  No district levying a real property tax or a business license tax pursuant to this section may repeal or amend such real property tax or business license tax or lower the tax rate of such tax if such repeal, amendment or lower rate will impair the district's ability to repay any liabilities which it has incurred, money which it has borrowed or obligations that it has issued to finance any improvements or services rendered within the district.

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(L. 1998 H.B. 1636 § 14, A.L. 1999 S.B. 20)


---- end of effective   28 Aug 1999 ----

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