“Special Sanitary Tax” Defined; Applicability of Provisions of Article

The term “special sanitary tax” wherever used in this article means any special annual ad valorem tax upon all taxable property in a county, the proceeds of which are or may be required to be used exclusively as a sanitary fund. The provisions of this article shall apply to each county in this state which is now levying or may hereafter levy a special sanitary tax. (Acts 1955, No. 263, p. 610, §1.)