AMENDMENT 177 RATIFIED
Special Property Tax for Educational Purposes in Lauderdale County.
The court of county commissioners, board of revenue or like governing body of Lauderdale 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 Florence, 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 Florence, 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 Florence shall be called and held in the same manner as now provided by law for an election on the school district tax authorized in amendment III , article XIX, of the Constitution of Alabama. The tax on property situated outside the corporate limits of Florence 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 for school construction and other educational purposes solely in the territory of the county outside the corporate limits of Florence.
If any proposal to levy a tax hereunder is defeated in any election, subsequent elections may be held at intervals of not less than two years.
This amendment shall be self-executing.