The Chilton County Commission may levy and collect a special property tax, in addition to all other taxes heretofore provided by law, not exceeding four mills on each dollar's worth of taxable property outside the corporate limits of any incorporated municipality in the county, as assessed for state taxation during the preceding year; except that the special property tax shall not exceed two and one-half mills on property used for the generation of electric energy, including hydroelectric projects licensed by the Federal Energy Regulatory Commission, or any predecessor or successor agency. The proceeds of the special property tax shall be used exclusively for fire, medical, and emergency services in areas outside the incorporated municipalities of Chilton County.
The tax assessor of Chilton County shall assess the tax herein provided, and the tax collector of Chilton County shall collect the tax, in the same manner and method that other ad valorem taxes are collected. The proceeds of the tax shall be distributed to the Chilton County Commission to be distributed by the commission, in equal shares, to all of the rural fire departments in the county that have and maintain an Insurance Services Office (ISO) Public Protection Classification of 9 or lower and that protect areas outside the incorporated municipalities of Chilton County. Each department receiving proceeds from the tax shall maintain a separate account for the tax proceeds and shall furnish, at its own expense, an audit of the account to the Chilton County Commission yearly.
The tax shall be collected, starting the first month after approval by the qualified electors of Chilton County, and shall be levied in perpetuity. Qualified electors include only those who reside outside the incorporated municipalities of Chilton County. The passage of this amendment shall render null and void Amendment No. 402 of the Constitution of Alabama of 1901, beginning on the first day of the first month after this amendment is approved by the qualified electors and proclaimed ratified.