It can take a developing municipality years to provide the types of services incorporation proponents cite as benefits of city living. Perry Roquemore, executive director of the Alabama League of Municipalities, has said few federal grants exist for municipal improvements. It's the responsibility of elected officials to develop a tax structure to support the city. The primary revenue sources for Alabama cities is a sales tax, followed by gasoline, business and property taxes, he said. Cities also get a cut of several state taxes, such as the gasoline tax.
Lee County is the state's fourth fastest-growing county.
Its population is 115,092, a 32-percent increase from 1990, according to the U.S. Census Bureau. About 21,750 people live in Smiths as geographically defined by the Census Bureau, but the city's population will be about a quarter that size. About 46 percent of eligible voters cast ballots, with 578 voting for incorporation and 534 against. Do not republish or frame without permission. Click here to contact us .