§65-10.40 | SPECIAL TAX AND BOND ISSUES FOR COURTHOUSE AND JAIL
Section 1.
Washington county may become indebted in an aggregate principal amount not exceeding one million dollars in addition to the indebtedness of the county outstanding on the effective date hereof, for the sole purpose of financing the construction and equipment of a courthouse and jail and acquiring sites therefor. The county may issue and sell interest bearing general obligation bonds and pledge to the payment of the principal thereof and interest thereon the full faith and credit of the county and the proceeds of the special county tax provided for in section 2.
Section 2.
In addition to all other taxes now or hereafter authorized by law, the court of county commissioners, board of revenue, or other like governing body of Washington county shall have the power to levy and collect, for a period not exceeding twenty years, a special ad valorem tax on property situated within said county, at a rate not exceeding four mills on each dollar of property as assessed for state taxation for the preceding year, the proceeds of said tax to be used solely for acquiring sites and constructing and equipping a courthouse and jail within said county or to pay any debt incurred for that purpose pursuant to section 1. Before any special ad valorem tax is levied, however, the question as to whether the tax shall be levied shall be first submitted to a vote of the qualified electors of the county at an election to be called by the governing body of the county, and shall be approved by a majority of the electors who vote thereon at said election. The election shall be called, held, conducted and canvassed, and may be contested in the same manner as provided by law for calling, holding, conducting and canvassing county bond elections. Upon the expiration of any tax authorized pursuant to this amendment, no further tax shall be authorized hereunder.
Section 3.
In the event the qualified electors of Washington county do not authorize the levy of the special county tax provided for in section 2 at any election called hereunder, then other elections may be called by the county governing body from time to time until the electors of the county do authorize and approve the levy, provided that not more than two elections shall be held in the same year. If a majority of the electors of Washington county who participate in the election as to the adoption of this constitutionalamendment vote to approve the amendment, such expression of the will of the electors of Washington county shall of itself authorize the levying of the special tax provided for and the issuance of the bonds. Approval of the tax levy at any election held hereunder shall be sufficient authority for issuance of the bonds as provided in section 1.
Section 4.
Bonds issued pursuant to this amendment and the income therefrom shall be exempt from taxation.
Section 5.
The legislature may enact appropriate legislation to implement the provisions of this amendment.
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