Alabama Attorney General Opinion 1979-0046

# THE ATTORNEY GENERAL STATE OF ALABAMA · MONTGOMERY, ALABAMA 36130 79-00046 CHARLES A. GRADDICK ATTORNEY GENERAL February 1, 1979 File # 39 Mr. Derrell R. Hann Tax Assessor Talladega County P. O. Drawer 715 Talladega, Alabama 35160 AD VALOREM - TAX ASSESSOR - COUNTY A taxing authority has the right to decrease the rate of ad valorem tax levied by such taxing authority at any time. Section 217, Constitution of Alabama 1901, as amended by constitutional amendment No. 325 Section (d). Dear Mr. Hann: You request of this office by letter of July 21, 1978, an opinion respecting the following question: In view of the provisions of Section 217, Constitution of Alabama 1901, as amended by constitutional amendment No. 325, and in particular Section (d) thereof, can a taxing authority decrease at any time the rate of ad valorem tax (the millage) levied by such taxing authority? Section (d) of Amendment No. 325 of the 1901 Constitution (carried forward in the proposed amendment, Act 6 of the 1978 Special Session, and subject to the election of November 7, 1978, as Section (e)) provides in pertinent part: "A county, municipality, or other taxing authority may decrease any ad valorem tax rate at any time, provided such decrease shall not jeopardize the payment of any bonded indebtedness secured by such tax. In view of this provision, and noting that a taxing authority would have authority only respecting a tax levied by it, the answer to your question Mr. Derrell R. Hann February 1, 1979 Page 2 is affirmative, provided the decrease does not jeopardize the payment of a bonded indebtedness secured by the subject tax. Yours very truly, CHARLES A. GRADDICK Attorney General PHILIP C. DAVIS Assistant Attorney General PCD:mlw