Ala. Const. § 49A-3.00 (Mobile County Municipalities)

(a) The governing body of the City of Prichard in Mobile County, Alabama, by a majority vote thereof at a regularly scheduled meeting of the governing body, may establish an Alabama Foreign Trade Investment Zone within the city as a special tax district for the purpose of importing duty free and quota free articles eligible under the United States General System of Preferences and the Africa Growth and Opportunities Act or otherwise for purposes of enhancing economic development opportunities and job opportunities within the City of Prichard and Mobile County. The governing body of the City of Prichard shall specify that the value of land and improvements within the tax district, except for property within the tax district that is centrally assessed by the Alabama Department of Revenue, shall be assessed for ad valorem tax purposes by the appropriate county tax officials according to a single site valuation system where land and improvements on the land are valued together rather than separately and taxed at a uniform rate. The proceeds of any revenue collected pursuant to this amendment shall be used by the special tax district for infrastructure creation, improvements, or redesign.

(b) The Legislature may provide by local law for the implementation and administration of the special tax district authorized by this amendment and may further provide for the abolition of the tax district upon the adoption of a resolution by a majority vote of the city governing body calling for the tax district to be abolished.

(c) In addition to the foregoing, any nonprofit organization located within Mobile County may enter into contracts with any individual or corporation for operational purposes.