Section 45-45A-43
Levy of ad valorem tax.
(a) In addition to any taxes now authorized or that may hereafter be authorized by the constitution and laws of the State of Alabama, an increase of the citywide general ad valorem tax presently being levied pursuant to Section 216 of the Constitution of Alabama of 1901 and Amendment 56 to the constitution, from the rate of one dollar twenty-five cents ($1.25) on each one hundred dollars ($100) worth of taxable property in the City of Madison to the rate of two dollars thirty-five cents ($2.35) on each one hundred dollars ($100) worth of taxable property in the municipality (an increase of one dollar ten cents ($1.10) on each one hundred dollars ($100) worth of taxable property, or 11 mills) is approved; such additional 11 mill tax for general public school purposes, to be levied and collected by the governing body of the City of Madison for each year beginning with the levy for the tax year October 1, 1993, to September 30, 1994 (the tax for which year will be due and payable October 1, 1994), or such later year for which the required electorate approval may be obtained for the earliest possible levy and collection, provided that the aforesaid increase to the rate of such ad valorem tax, the time each increase is to commence, and the purposes thereof shall have been first submitted to the vote of the qualified electors of the city, either on the same ballot or separate ballots for each purpose voted for by a majority of those voting at a special election called and held in accordance with the law governing special elections.
(b) In implementation of the aforesaid Amendment 373 with respect to the proposed general ad valorem tax increase in the City of Madison, all action heretofore taken by the City Council of the City of Madison in conducting the public hearing and proposing the tax increase (subject to approval of the Legislature of Alabama and the City of Madison electorate) at an increased rate of up to 11 mills and beginning with the October 1, 1994, collection, is hereby ratified, validated, and beginning with the October 1, 1994, collection, is hereby ratified, validated, and confirmed.
(Act 93-548, p. 903, §§ 1, 2.)