Ala. Const. § 41-10.40 (Lee County)

Lee county shall have power to levy and collect a special county tax not exceeding ten cents on each one hundred dollars worth of taxable property in the county as assessed for state taxation in addition to all other taxes now or hereafter authorized, the proceeds of which shall be used for the purpose of improving the enforcement in Lee county of laws relative to neglected, delinquent and dependent children and enlarging, improving and providing new services to and facilities for handling neglected, delinquent and dependent children, including capital improvements for such purposes, provided the rate of the tax and the time it is to continue and the purpose thereof, shall have been first submitted to a vote of the qualified electors of the county and voted for by a majority of those voting at such election.

If a majority of the qualified electors of Lee county who participate in the election held on the adoption of this amendment vote in favor thereof, the governing body of Lee county must levy and collect the special tax as herein authorized at the maximum rate specified for each of the... tax years next ensuing.

If a majority of the qualified electors of Lee county voting on this amendment vote against its adoption, the governing body of Lee county may thereafter from time to time call other elections on the question of levying the special tax as herein authorized and must call such an election within three months after receipt by the said county governing body of a petition signed by not less than five percent of the qualified electors of Lee county. After the special tax herein authorized shall have been levied for a period of... years, the governing body of Lee county shall, on petition signed by not less than five percent of the qualified electors of the county, call an election on the question of discontinuance of the tax. If a majority of the electors voting upon the question shall vote in favor of discontinuance of the tax then the special tax shall be discontinued at the end of the tax year following the election. Such elections shall be called, held, conducted and canvassed in such manner as the governing board of Lee County shall provide.

The county governing body and any city or town of Lee county may from time to time appropriate county or municipal funds, as the case may be, for the same purposes for which the additional taxes hereby authorized may be levied.