Ala. Const. art. XI, § 215.01

The governing body of any county in the state of Alabama except Mobile and Montgomery county must levy and collect or cause to be collected for use in the acquisition by purchase, lease or otherwise, or for the construction, operation, equipment and maintenance of a county hospital, in addition to all other taxes now authorized by law, a tax, not in excess of ten mills on each one hundred dollars, on all property situated within the county, based upon the valuation of such property in the county as assessed for state taxation, provided such tax is authorized by a majority of the qualified electors of the county voting upon such proposition at an election called and held for the purpose of authorizing such tax. Such an election may be called at any time by the governing body of any county in the state, and said governing body must call such election upon a petition being filed with the chairman or any member of said governing body requesting that such an election be called or held when said petition is signed by not less than one hundred qualified electors of the county in which said election is to be held. Said election shall be held and conducted and the results canvassed as now provided by law for holding and conducting and canvassing the returns of an election. The proceeds of the tax hereby authorized must be used exclusively for the purpose of acquiring by purchase, lease, or otherwise, or the construction, equipment, maintenance and operation of said county hospital and shall be expended for said purposes by and under the direction, supervision and control of the county governing body.