Ala. Code § 11-81-95: Bonds for Refunding of Bonds Outstanding or Installments on Serial Bonds Outstanding - Special Tax Levy for Payment of Principal and Interest.

Where the levy of a special tax was or is authorized to be made to provide for the payment of the principal and interest of such outstanding bonded indebtedness, said county commission is authorized to levy a like tax for the payment of the principal and interest of bonds which may be issued under the authority of Sections 11-81-93 and 11-81-94 for the purpose of refunding the said outstanding bonds.