Section 16-13-260 – Legislative Findings.
Section 16-13-260 Legislative findings. The Legislature makes the following findings and determinations: (1) In a number of instances, the Legislature, by general or local act, has authorized the levy and collection within a county or municipality of a tax, other than an ad valorem tax, for school purposes and has specified that the authority for […]
Section 16-13-261 – Authority for Special School Tax to Continue Until Payments of Refunding Obligations.
Section 16-13-261 Authority for special school tax to continue until payments of refunding obligations. In any instance in which the Legislature, by general or local act, has provided for or authorized the levy and collection within any county or municipality of a tax, other than an ad valorem tax, for school purposes, herein called a […]
Section 16-13-262 – Construction.
Section 16-13-262 Construction. In no event shall this article be construed or applied in a manner that results in a termination date for the levy of any special school tax that is earlier than the termination date that would have been applicable if this article had not become effective. (Act 98-361, p. 631, §3.)
Section 16-13-263 – Application.
Section 16-13-263 Application. This article shall apply with respect to any special school tax heretofore or hereafter authorized by the Legislature that is subject to a termination provision of the type described herein and shall be given effect if related refunding obligations are issued either before or after April 21, 1998. (Act 98-361, p. 631, […]