Title 48, Chapter 5, Section 220
( 48-5-220)
County taxes may be levied and collected for the following public
purposes: (1) To pay the expenses of administration of the county
government; (2) To pay the principal and interest of any debt of the county
and to provide a sinking fund for the payment of the principal and
interest; (3) For educational purposes upon property located outside of
independent school systems, as provided in Article VIII of the
Constitution of this state; (4) To build and repair public buildings and bridges; (5) To pay the expenses of courts and the maintenance and support
of inmates, to pay sheriffs and coroners, and to pay for
litigation; (6) To build and maintain a system of county roads; (7) For public health purposes in the county and for the
collection and preservation of records of vital statistics; (8) To pay county police; (9) To support indigent individuals; (10) To pay county agricultural and home demonstration agents; (11)(A) To provide for payment of old age assistance to aged
individuals in need and for the payment of assistance to needy
blind, assistance to dependent children, and other welfare
benefits. (B) No individual shall be entitled to assistance as provided in
this paragraph who does not qualify for assistance in every
respect as provided by law prescribing the qualifications for
beneficiaries. (C) No indebtedness or liability against the county shall ever
be created for the purpose stated in this paragraph when the
indebtedness or liability is in excess of amounts reasonably
expected to be raised by county taxes levied as provided by law; (12) To provide for fire protection of forest lands and for the
conservation of natural resources; (13) To provide hospitalization and medical or other care for the
indigent sick people of the county; (14) To acquire, improve, and maintain airports, public parks, and
public libraries; (15) To provide for workers' compensation and retirement or
pension funds for officers and employees;
(16) To provide reasonable reserves for public improvements as may
be fixed by law; (17) To pay pensions and other benefits and costs under a teacher
retirement system or systems; (18) For school lunch purposes, upon property located outside of
independent school systems as provided in Article VIII of the
Constitution of this state, to provide for payment of costs and
expenses incurred in the: purchase, replacement, and maintenance
of school lunchroom equipment; purchase of school lunchroom
supplies; transportation, storage, and preparation of foods; and
all other costs and expenses incurred in the operation of school
lunch programs; (19) To provide for ambulance services within the county; (20) To provide for financial assistance to county or joint county
and municipal development authorities for the purpose of
developing trade, commerce, industry, and employment
opportunities. No tax for this purpose shall exceed one mill per
dollar upon the assessed value of the taxable property in the
county levying the tax; provided, however, that the authority to
levy and collect a tax for the purpose described in this paragraph
shall not be deemed to be an exclusive authorization and shall not
prevent any county from exercising any power granted to it
pursuant to any constitutional amendment, whether general or
special, to levy any ad valorem tax for the purpose of providing
financial assistance to any county or joint county and municipal
development authority. The exceptions to the one mill per dollar
tax limitation contained in the proviso of the preceding sentence
shall not be construed so as to affect any action pending in court
on February 20, 1984; (21) To provide for public health and sanitation including, but
not limited to, water pollution control projects, sewage treatment
facilities, storm and sanitary sewer facilities, and water supply
facilities; and (22) To provide for financial assistance to county children and
youth commissions providing children and youth services, including
but not limited to, the study of the needs, issues, and problems
relating to children and youth; the gathering of data,
identification of problem areas, and planning and implementation
of programs for dealing with problems of children and youth; and
the dissemination of information relating to issues of children
and youth. |