Section 40-5-41
Notification when special taxes no longer required.
When the object for which special taxes were levied and collected has been accomplished or for any other reason the special taxes are no longer required for the purpose for which they were levied, the parties charged with the administration or application of the taxes shall notify the county commission.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §230; Act 2021-515, §15.)