Whenever it shall be deemed necessary by the county commission of any county in this state to pay any debt or liability now existing against any county incurred for the erection, construction, or maintenance of the necessary public buildings or bridges or that may hereafter be created for the erection of necessary public buildings, bridges, or roads, such court shall have the power and authority to levy and collect a special tax upon the taxable property of such county, not to exceed in one year one fourth of one percent for such purposes; and such tax, when collected, shall be applied exclusively for the purposes for which the same was so levied and collected.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 1 - Provisions Applicable to Counties Only.
Section 11-14-1 - Effect of Deeds, Grants, etc., to Officers, etc., for Use of County.
Section 11-14-2 - Custody of County Property; Conveyances of County Property Generally.
Section 11-14-4 - Erection and Maintenance of County Buildings Generally.
Section 11-14-9 - Custody of Courthouse; Prevention of Trespasses.
Section 11-14-10 - Duty to Erect Courthouses, Jails, Hospitals, and Other County Buildings.
Section 11-14-13 - Construction and Arrangement of County Jail.
Section 11-14-14 - Levy of Tax and Issuance of Proposals for Erection or Repair of County Jail.
Section 11-14-15 - Failure to Levy Tax for Erection or Repair of County Jail When Necessary.
Section 11-14-16 - Special Tax for Courthouse or Jail; Disposition of Surplus.
Section 11-14-17 - Levy of Special Taxes.
Section 11-14-18 - Exemption of Securities From Usury and Interest Statutes.
Section 11-14-21 - Expenditure of Funds by Sheriff.
Section 11-14-22 - Examination of Jail.
Section 11-14-23 - Acquisition of Lands for Drainage Ditches, Lime and Stone Quarries, Etc.