Ala. Const. § 41-10.20 (Lee County)

The court of county commissioners, board of revenue or like governing body of Lee county shall have the power to levy and collect a special property tax, in addition to all other taxes, now or hereafter authorized by the Constitution and laws of Alabama, of not exceeding one-half of one per cent on the value of the taxable property in the county situated outside the corporate limits of Auburn and Opelika, as such property was assessed for state taxation during the preceding year, the proceeds of which shall be used exclusively for educational purposes, but may be pledged to the payment of the principal of and interest on bonds, warrants, or other evidences of indebtedness issued for public school purposes, which pledges shall take priority as provided in such bonds, warrants, or other evidences of indebtedness; provided that such tax and the purpose or purposes thereof and the time such tax is proposed to be continued, shall have been first submitted to a vote of the qualified electors of the county residing outside the corporate limits of Auburn and Opelika, and voted for by a majority of those voting at the election. Elections on proposals to levy this tax on the property in the county situated outside the corporate limits of Auburn and Opelika shall be called and held in the same manner as now provided by law for an election on the school district tax authorized in Sections 269.01 through 269.03. The tax on property situated outside the corporate limits of Auburn and Opelika shall be collected in the same manner and under the same requirements and laws as the taxes of the state are collected, and the revenues derived from such tax shall be used solely for school construction and other educational purposes in the territory of the county outside the corporate limits of Auburn and Opelika.

The city of Opelika shall likewise have the power to levy and collect a special property tax, in addition to all other taxes now or hereafter authorized by the Constitution and laws of Alabama, of not exceeding one-half of one per cent on the value of the taxable property situated within the corporate limits of the city, as assessed for state taxation during the preceding year, the proceeds of which shall be used exclusively for educational purposes, but may be pledged to the payment of the principal of and interest on bonds, warrants, or other evidences of indebtedness issued for public school purposes, which pledges shall take priority as provided in such bonds, warrants, or other evidences of indebtedness; provided that such tax and the purpose or purposes thereof and the time such tax is proposed to be continued, shall have been first submitted to a vote of the qualified electors of the city and voted for by a majority of those voting at the election. Elections on proposals to levy this tax on property situated within the corporate limits of Opelika shall be ordered and held in the same manner as provided by the law applicable to municipal corporations for elections to authorize the issuance of municipal bonds. The additional tax, authorized by this amendment to be levied on property situated within the corporate limits of Opelika, shall be collected in the same manner and under the same requirements and laws as other taxes levied on property by the city of Opelika are collected, and the revenues derived from this tax shall be used solely for school construction and other educational purposes within the limits of the city of Opelika.

If any proposal to levy a tax hereunder is defeated in any election, subsequent elections thereon may be held at any time.

Nothing contained in this amendment shall be construed to authorize the levy and collection of an additional tax on property situated within the corporate limits of the city of Auburn.

This amendment shall be self-executing.