Ala. Code § 45-41-141.03
Subject to the provisions of Section 45-41-141.09 (providing for the exemption of certain dwellings from the levy of financial charges hereunder), the commission is hereby authorized to levy, for each fiscal year of the county commencing with such fiscal year beginning October 1, 1988, and in any district, a financial charge with respect to each unit of property located within the boundaries of such district as they may from time to time exist, at such rate (not exceeding, however, the maximum rate at the time authorized), and for such period of time, as the qualified electors of such district shall have approved in an election called and conducted in accordance with applicable provisions of this part; provided, however, that no financial charge may in any event be levied hereunder with respect to any unit of property at a rate in excess of one hundred twenty-five dollars ($125) per fiscal year, which is adjusted every 10 years after October 1, 2011, for inflation based on the Consumer Price Index table for all urban consumers, south urban region. The rate of any financial charge shall be uniform as to each unit of property within the district in which such financial charge is to be levied and collected. The commission shall levy each financial charge not later than June 1 of each fiscal year of the county for which such financial charge is to be levied, but the commission need not levy any such financial charge at the same time it levies county ad valorem or other taxes or any other financial charge; provided, however, that if the commission shall fail in any fiscal year to levy any such financial charge, the levy thereof for the preceding fiscal year shall be continued unless the commission is no longer authorized by law to levy such financial charge for such fiscal year or unless, on or before such June 1, the commission adopts a resolution indicating its intent (1) not to levy such financial charge for such fiscal year, or (2) to levy such financial charge for such fiscal year at a different rate; and provided further, that the commission, on or before July 1, 1989, may levy any financial charge with respect to the fiscal year of the county beginning October 1, 1988, if such financial charge has theretofore been approved as aforesaid by the qualified electors of the district in which such financial charge is to be levied.
Ala. Code § 45-41-141.03 (1975)