Additional Property Taxes in School Districts of Tallapoosa County.

In addition to any taxes now authorized by the Constitution and laws of Alabama, the governing body of Tallapoosa county shall have the power to levy and collect in any school district in the county a special district tax not to exceed three-fourths of one percent (3/4 %) on the value of the taxable property within such district for school purposes; provided that the levying of such tax and the purpose thereof shall have been first submitted to a vote of the qualified electors in each such district and approved by a majority of those voting at such election. The election shall be called, held, conducted and canvassed and may be contested as in the case of three-mill school tax elections held pursuant to chapter 10, article 7, Title 52, Code of Alabama of 1940. All funds arising from the special school tax levied in any district of the county shall be expended for the exclusive benefit of that district as the law may direct. Provided, however, that such tax shall not apply to any property which is subject to an additional municipal tax for school purposes, in the same or a greater amount, levied pursuant to the authority of amendment LVI [56] to the Constitution of Alabama, so long as such municipal tax is levied and collected.