Article XI — Taxation

The state is authorized to appropriate funds, and to sell and issue interest-bearing state bonds, in addition to those heretofore authorized and sold, in an aggregate principal amount not exceeding $25,000,000 for the purpose of aiding in the acquisition, construction, and improv…

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 hospit…

If the tax is authorized by vote of a majority of the qualified electors of the county who participate in any election called for that purpose, the governing body of every county except Mobile, Montgomery and Jefferson counties must levy and collect, in addition to all other taxe…

This amendment shall apply in all counties except Mobile and Jefferson counties. The term ‘‘public hospital purposes’’ as used in this amendment shall be construed to include the acquisition by purchase, lease, or otherwise, and the construction, equipment, operation, and mainten…

The legislature may authorize the use of any portion of the proceeds of any special county tax levied for the purpose of acquiring, constructing, equipping, operating, and maintaining public hospitals, public clinics, public health centers, and related public health facilities of…

In addition to all taxes now or hereafter authorized by the Constitution of Alabama, any county or any incorporated municipality within the state which supports, jointly supports, or proposes to support a public library is hereby authorized to levy and collect a special tax not e…

The following municipal corporations, Jasper, Cordova, Dora, Oxford, Talladega, Citronelle, Girard, Albany, and Tuscaloosa, through their respective constituted governing authorities may levy and collect a rate of taxation on the property situated therein, not exceeding in the to…

Each municipal corporation in this state whose annual ad valorem tax rate is otherwise limited by the Constitution or any amendment thereto less than one and one-fourth per centum (1 1/4 %) of the value of the property situated therein as assessed for state taxation during the pr…

Each municipality authorized to levy and collect the special ad valorem tax authorized in Amendment No. 8 to the Constitution of Alabama 1901, now appearing as Section 216.01 of the Recompiled Constitution of Alabama of 1901, as amended, for the payment of bonds and the interest …

There is hereby created and shall be a fund in the state treasury, which shall be known as the game and fish fund. This fund shall consist of: No funds accruing to the game and fish fund of the state of Alabama from any source whatsoever shall be expended for any other purpose th…

Section 1. For the continuing benefit of the state of Alabama and the citizens thereof, there is hereby created an irrevocable, permanent trust fund named ‘‘the Alabama trust fund’’ which shall be funded and administered in accordance with the provisions of this amendment. Sectio…

219.03. Investment of capital and income from Alabama Heritage Trust Fund or Alabama Trust Fund. Any other provision of this Constitution to the contrary notwithstanding, trust capital and trust income held in either the Alabama heritage trust fund or the Alabama trust fund may b…

Section I. The Legislature finds that the capital improvements and technology required by many governmental programs could be more efficiently funded through the establishment of a special trust fund dedicated to funding such improvements. Additionally, municipal and county gover…

(a) The authority granted to the State of Alabama to become indebted and to sell and issue its interest-bearing General Obligation bonds, in addition to all other bonds of the state, under Amendment 666 to the Constitution of Alabama of 1901, as amended, [§ 219.04] is hereby incr…

(a) Anything in Amendment No. 666 to the Constitution of Alabama of 1901, as amended [Section 219.04], or Amendment No. 796 to the Constitution of Alabama of 1901, as amended [Section 219.041], to the contrary notwithstanding, the authority granted to the State of Alabama to beco…

(a) The authority granted to the State of Alabama to become indebted and to sell and issue its interest-bearing General Obligation bonds, in addition to all other bonds of the state, under Amendment 666 to the Constitution of Alabama of 1901, as amended, is hereby increased by an…

(a) For the purposes of this amendment, the following terms shall have the following meanings: (b) Beginning October 1 of the fiscal year immediately following ratification of this amendment, in addition to all other appropriations heretofore or hereafter made, there is hereby an…

(a) There shall be established and maintained the ‘‘penny trust fund’’ within the state treasury to promote the public health and the public schools. Citizens may make voluntary donations to the penny trust fund. All donations and funds received shall be held in perpetual trust a…

All moneys paid to the Forever Wild Land Trust pursuant to Section 7 of Amendment 543 of the Constitution of Alabama of 1901, now appearing as Section 7 of Section 219.07 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, shall continue to be paid f…

The State of Alabama is authorized to become indebted for the purpose of providing, equipping, and improving facilities for the purpose of providing and equipping a center for cotton, cotton products technology, and for its use as an educational, applied research, and promotional…

Section 1. (a) Notwithstanding any other provision of this constitution, beginning with the state’s 2012–2013 fiscal year, the following distributions shall be made annually from the Alabama Trust Fund in lieu of any other distributions of trust income, realized capital gains, or…

The State of Alabama is authorized to become indebted for the purpose of providing, equipping and improving facilities for the provision of animal and livestock diagnostic services and for use as educational, research and pro- motional facilities in the fields of agriculture, for…

The State of Alabama is authorized to become indebted for the purpose of providing, equipping and improving facilities in the State for use as forensic laboratories and education facilities for the provision of instruction and research in the field of forensic sciences and in evi…

(a) Notwithstanding anything contained in the Constitution of the state of Alabama, or any amendment thereto heretofore adopted, the governor shall from time to time issue negotiable interest bearing bonds for the purposes and in the manner and subject to the limitations stated i…

The state of Alabama is authorized to become indebted for the purpose of providing and equipping permanent facilities in Madison county, Alabama for displaying certain exhibits in cooperation with the United States Department of the Army and the National Aeronautics and Space Adm…

(A) Notwithstanding any other provision of this Constitution, the legislature may hereafter levy a finance charge, fee or assessment on forest land in this state at a rate of a maximum of twenty (20) cents per acre on a per acre basis of forest land owned and as established by ge…

The municipalities of Tuscumbia, Sheffield, Hurtsboro, Russellville, Lanett, Demopolis, Pell City, Heflin, Columbiana, Carrollton, Opelika, Fairhope, Pine Hill, Scottsboro, Stevenson, Ashland, Brewton, Pollard, Flomaton, Atmore, Inglenook, Tuskegee, Aliceville, Gordo, Reform, Liv…

The municipalities of Thorsby, Piedmont, and Greenville, and Roanoke, and Greensboro and Calera, Florala and Opp, Evergreen and Fayette, and Clayton and Clio in the state of Alabama, shall have the power and right to levy and collect a tax of one-half of one per centum in any one…

Except as hereinafter limited, bonds which may be issued under the provisions of the amendment to the Constitution which was proposed by Act No. 125 adopted at the First Special Session of the Legislature of 1956 [1956, 1st Ex. Sess., p. 179] and which was ratified by the elector…