211Property Taxes to Be Assessed in Exact Proportion to Value of Property211.01Income Taxes211.02Disposition of Income Tax; Exemption of Homesteads from State Ad Valorem Tax211.03State Tax on Net Income of Corporations211.04Deduction of Federal Income Tax from Gross Income When Computing State Income Tax212Power to Levy Taxes Not to Be Delegated213Creation of State Debt After Ratification of Constitution; Temporary Loans; Refunding Bonds for Existing Indebtedness; Payment of Interest on Certain Outstanding and Unpaid State Warrants; Sinking Fund for Payment of Floating Indebtedness; Warrants Not to Be Drawn on State Treasury Unless Money Available for Payment; Unpaid Appropriations for Which Money Unavailable at End of Fiscal Year213.01State Works of Internal Improvement Along Navigable Waterways and Indebtedness Therefor213.02Bonds for State Docks Facilities213.03Bonds for State Docks Facilities213.04Navigable Waterway Between Demopolis and Tennessee River and Flood Control Projects on Tributary Streams of Tombigbee River213.05Bonds for State Docks Facilities213.06Works of Internal Improvement Along Navigable Waterways213.07Bonds for Theodore Ship Channel Project in Mobile Harbor213.08Navigable Waterway Between Montgomery and Gadsden and to the Alabama-Georgia Boundary213.09Works of Internal Improvement Along Navigable Waterways213.1Development, Improvement, Etc., of State Docks Facilities at Port of Mobile213.11Bonds, Etc., for Navigable Waterway Between Demopolis and Tennessee River and Tombigbee Valley Projects213.12Bonds of Alabama State Docks Department Not Debt of State213.13Deepening, Widening and Extending of Federal Channel at Bayou La Batre and Acquisition, Development, Etc., of Cargo Handling Facilities of State Docks at Port of Mobile213.14Bonds for Construction and Improvement Purposes at Alabama Institute for Deaf and Blind213.15Bonds for Construction and Improvement Purposes at University of Alabama Medical Center213.16Bonds for Construction and Improvement Purposes at the Alabama Polytechnic Institute213.17Bonds for Construction and Improvement Purposes at University of Alabama Research Institute213.18Issuance of Revenue Securities by Institutions of Learning213.19Indebtedness by State for Textile Technology and Education Facilities213.2Indebtedness by State for Animal and Livestock Diagnostic Services and Education Facilities213.21Indebtedness by State for Forensic Sciences Laboratories and Education Facilities213.22Bonds for State Board of Health Hospitals and District Tuberculosis Sanitoria213.23Bond Issue for Building Construction and Improvement Purpose at Alabama State Hospitals and Partlow State School for Mental Deficients213.24Increasing Rate of Interest and Other Matters Relating to Bonds Authorized Under Section 213.23213.25Bond Issue to Assist in Construction and Equipment of Hospitals, Etc213.26Increasing Rate of Interest and Other Matters Relating to Bonds Issued Under Section 213.25213.27Bond Issue for Mental Hospital at University of Alabama Medical Center213.28Bond Issue to Assist in Construction and Equipment of Hospitals, Etc213.29Bond Issue for Acquisition, Improvement, Etc., of Mental Health Facilities213.3Bonds for Acquisition, Construction, Etc., of Mental Health Facilities213.31Bond Issue to Acquire, Develop, Etc., State Parks and Park Facilities213.32Indebtedness by State for State Parks System and Historical Sites213.321Bonds for State Parks, Public Historical Sites, and Public Historical Parks213.325Use of Parks Funding213.33Bonds for Penal and Correctional Facilities213.34Issuance of Interest Bearing Bonds for Specified Purposes213.35Alabama Music Hall of Fame Authority213.36Bonds for Display of Certain Exhibits in Madison County213.37Appropriation of Cellular Radio Telecommunication Service Tax Funds for Payment on Outstanding Bonds of Alabama Revolving Loan Fund Authority213.38Road Bond Issue Amendment213.39State Roads, Highways and Bridges - Bond Issue213.4Bonds to Pay or Retire Alabama Bridge Commission Bonds213.41Bond Issue for Acquiring, Etc., Public Roads, Highways and Bridges in Conjunction with United States214Limitation on State Property Tax Rate37-11.40Lien for Failure to Pay Fee215Limitation on County Property Tax Rates; Special County Taxes for Public Buildings, Bridges or Roads; Disposition of Revenue from Special Tax215.01Additional County Taxes for County Hospitals215.02Special Tax for Hospital and Public Health Purposes in Counties Except Mobile, Montgomery and Jefferson215.03Special County Tax for Public Hospital Purposes215.04Use of Certain Special County Taxes for Hospital Care and Treatment of Indigent Residents215.05Special Property Tax by Counties or Municipalities for Library Purposes216Limitation on Property Tax Rates of Municipal Corporations216.01Municipal Tax Amendment216.02Tax Rates in Certain Municipalities216.03Tax Rates in Jasper, Cordova, Dora, Oxford, Talladega, Citronelle, Girard, Albany and Tuscaloosa216.04Additional Municipal Taxes216.05Municipal Taxation for Capital Improvements217Classification of Taxable Property for Purposes of Ad Valorem Taxation; Taxable Property to Be Taxed by State, Counties, Municipalities, Etc., at Same Rate; Assessment Ratios for Purposes of Ad Valorem Taxation; Increase or Decrease of Assessment Ratios by Counties, Municipalities, Etc.; Increase or Decrease of Ad Valorem Tax Rates by Counties, Municipalities, Etc.; Maximum Amount of Ad Valorem Tax; Certain Property to Be Assessed at Current Use Value and Not Market Value; Exemption of Certain Property from Ad Valorem Taxation; Interpretation of Authority for Counties, Municipalities, Etc., to Levy Taxes, Borrow Money, Etc., in Relation to Assessment of Property; Counties, Municipalities, Etc., Authorized to Levy Additional Ad Valorem Tax for Costs of Certain Statewide Reappraisal of Property218Counties and Municipal Corporations Exempt from Payment of Charges Payable from State Treasury219Estate Taxes219.01Game and Fish Fund219.02Alabama Trust Fund219.03Investment of Capital and Income from Alabama Heritage Trust Fund or Alabama Trust Fund219.04County and Municipal Government Capital Improvement Trust Fund; Alabama Capital Improvement Trust Fund219.041Increase in Bonding Authority; Competitive Bidding219.042Maximum Aggregate Principal Limitations on General Obligation Bonds219.043Distributions from Alabama Trust Fund for Additional Payments to Fund Bonds219.05Distribution of Alabama Trust Fund Income219.06“Penny Trust Fund” Established for Promotion of Public Health and Public Schools219.07Acquisition, Maintenance and Protection of Unique Lands and Water Areas219.08Forever Wild Land Trust219.09Distributions from Alabama Trust Fund; Distributions from County and Municipal Government Capital Improvement Trust Fund