Ala. Code § 45-12-243: [Contingent Upon Referendum.]

(a) Pursuant to Section 217(f) of the Constitution of Alabama of 2022, and a resolution adopted by the Choctaw County Commission after a public hearing, the county commission may increase the rate at which the county levies and collects county ad valorem taxes by up to an additional five mills on each dollar of assessed value.

(b) The proceeds of the increase shall be used exclusively for county road and bridge improvement.

(c) Any increase proposed pursuant to this section shall be limited to five tax years, and the proposal shall state the amount of the levy, the date of the commencement of the levy, and the specific road or bridge projects the increase shall fund, including the projected completion date of each project.

(d) The county commission may submit subsequent proposals pursuant to this section in the same manner provided in this section.

(e) Choctaw County may become indebted and may issue warrants to finance the construction or improvement of specific county road or bridge projects payable from the proceeds of any tax levied pursuant to this section.