Alabama Constitution of 1901 Local Amendments Jefferson County § 20

(a) Any provision of the Constitution and laws of the State of Alabama to the contrary notwithstanding, the city of Mountain Brook, in Jefferson county, shall have, in addition to the power to levy and collect ad valorem tax each year at the rate authorized immediately prior to the adoption of this amendment, the further power to levy and collect each year an additional tax of three-fourths of one per centum based upon the value of the property therein as fixed for state taxation. No such additional tax of three-fourths of one per centum shall be levied under the authority of this amendment unless a majority of the qualified electors of said municipal corporation voting in the election on the adoption of this amendment shall vote for such adoption, provided that if the majority of the qualified electors of the said municipal corporation voting in the said election should not vote in favor of such adoption, or if the majority of the qualified electors of the said municipal corporation at any election subsequently called under the authority of this amendment should not vote in favor of the levy of the said additional tax at an election so called, the governing body of the said municipal corporation may call other elections hereunder on the question of the levy of said tax without further act of the legislature, but not more than one such election shall be held during any period of twenty-four consecutive months.

(b) Any provision of the Constitution of Alabama to the contrary notwithstanding, the city of Mountain Brook, in Jefferson county, shall have, in addition to the power to levy and collect ad valorem tax each year at the rate authorized immediately prior to the adoption of this amendment, the further power to increase the rate at which ad valorem taxes are levied by said municipal corporation above the limit now provided in the Constitution provided that the proposed increase shall have been (1) proposed by the governing body of the said municipal corporation after a public hearing on such proposal, (2) thereafter approved by an act of the legislature, and (3) subsequently approved by a majority vote of the qualified electors of the said municipal corporation who vote on the proposal.Section 217 (h) of the Constitution of Alabama of 1901 as amended providing that ad valorem taxes in the aggregate levied by all taxing authorities shall never exceed 1  1/2  % of the fair and reasonable market value of the property in any one taxable year shall not apply to property in the city limits of said municipal corporation provided that ad valorem taxes levied by the governing body of said municipal corporation shall never exceed 1  1/2  % of the fair and reasonable market value of the property in any one taxable year.

(c) Each election held under the provisions hereof shall be ordered, held, canvassed and may be contested in the same manner as may be provided by law applicable to municipal corporations for elections to authorize the issuance of municipal bonds.