Code of Alabama
Chapter 10 - Making of Loans in Anticipation of Taxes.
Section 11-10-2 - Amount of Loans; Interest, Maturity, Renewal, etc.; Disposition of Proceeds.

Such loans shall not be in an amount greater than $400,000.00 per year and may bear interest not to exceed 12 percent per annum.
All such loans shall mature not later than February 1 of the year following that in which the loan is made and may be renewed only upon payment of all interest then due, together with not less than 10 percent of the principal then outstanding.
No proceeds from any loans made under the provisions of this chapter shall be used for any purpose other than that for which the general funds of the county may now be used.