Code of Alabama
Article 1 - Warrants or Certificates of Indebtedness for Sanitary Sewer Systems.
Section 11-9-1 - "Special Sanitary Tax" Defined; Applicability of Provisions of Article.

The term "special sanitary tax" wherever used in this article means any special annual ad valorem tax upon all taxable property in a county, the proceeds of which are or may be required to be used exclusively as a sanitary fund.
The provisions of this article shall apply to each county in this state which is now levying or may hereafter levy a special sanitary tax.