Ala. Code § 45-58A-12: Ad Valorem Tax Authorized.

(a) In Shelby County, pursuant to subsection (f) of Section 217 of the Constitution of Alabama of 2022, and a resolution heretofore adopted by the City of Alabaster governing body after a public hearing, the governing body is hereby authorized to levy, in addition to any and all other taxes heretofore levied, an additional ad valorem tax on the taxable properties in the city. The city governing body may impose an additional ad valorem tax in the amount of seven mills on each dollar of taxable property in the city. The revenues from the tax shall be paid to the general fund of the city.

(b) The increase in the rate of tax as provided herein is subject to the approval of a majority of the qualified electors residing in the city who vote on the proposed increase at a special election called and held for that purpose pursuant to subsection (f) of Section 217 of the Constitution of Alabama of 2022.