Ala. Code § 45-58A-71: Ad Valorem Tax Authorized.

(a) Pursuant to subsection (f) of Section 217 of the Constitution of Alabama of 2022, the City Council of the City of Helena may levy, in addition to any other tax, an ad valorem tax in the amount of 10 mills on each dollar of taxable property in the city. The revenue from the additional tax shall be paid to the city general fund to be used for public safety and public park and recreation purposes.

(b) The increase in the rate of the tax as provided by this section is subject to the approval of a majority of the qualified electors of the city who vote on the proposed increase at the next general, primary, constitutional, or special election held for that purpose.