Ala. Code § 11-10-1: Authorized; Issuance of Certificates Evidencing Loans; Pledge of Uncollected Taxes to Secure Repayment.

County commissions, for and in behalf of their respective counties, may make temporary loans in anticipation of the collection of taxes for the year in which such loans are made, and may issue certificates covering such loans and may pledge a sufficient amount of uncollected taxes of the current year to secure the repayment of such loan or loans.