Title 26, Taxation

(a) (1) The County and Municipality Vehicle Tax shall be due and payable, without penalty, during the month of January of the calendar year next following the year in which the levy is made.(2) Penalty for delinquent payment of the vehicle tax shall be one dollar ($1.00) per vehi…

(a) The County and Municipality Vehicle Tax in the case of a levy by the county shall be collected by the county collector and may be collected at the time personal property taxes of the county are due on personal property of the taxpayer, or may be collected at any time the quor…

(a) For the purpose of segregating and keeping apart the revenues derived from the County and Municipality Vehicle Tax from the other revenues of the county or the municipality, as the case may be, there shall be established a separate account, styled “ County Vehicle Tax Account…

(a) In the case of the County and Municipality Vehicle Tax, the county treasurer not later than the tenth day next following the end of each calendar month shall distribute the revenues so received by the county treasurer as follows:(1) Each municipality shall receive by deposit …

(a) Any county or municipality levying the County and Municipality Vehicle Tax as authorized in this chapter, in addition to the uses authorized in this chapter, may use revenues derived from the tax for the purpose of providing ambulance services in the county or municipality, f…

(a) Counties and municipalities are authorized to issue revenue bonds and to use the proceeds thereof either alone or together with other available funds and revenues for, in the case of the counties, the construction and reconstruction of roads, bridges, and other public ways in…

(a) Revenue bonds may be issued only with the approval of a majority of the qualified electors of the municipality or county voting at an election called for that purpose. (b) An election on the question of issuing revenue bonds shall be held at such time as the governing body of…

(a) As the county court in the case of bonds issued by a county, and the governing body of the municipality in the case of bonds issued by a municipality, shall determine, the bonds may:(1) Be coupon bonds, payable to bearer, or may be made registrable as to principal only with i…

(a) The bonds may be issued in one (1) or more series, and there may be successive bond issues for the purpose of accomplishing the authorized purposes, subject however, to the provisions and restrictions set forth in the authorizing order or ordinance, as the case may be, contro…

(a) All bonds issued under this chapter may be sold for such price, including, without limitation, sale without discount, and in such manner as the county or municipality may determine, but in no event shall the county or the municipality be required to pay more than four and one…

(a) Bonds shall be executed by the manual or facsimile signature of the county judge and by the manual signature of the county clerk in the case of county bonds and by the manual or facsimile signature of the mayor and the manual signature of the clerk or recorder in the case of …

(a) Revenue bonds issued under this chapter shall not be general obligations of the county or of the municipality but shall be special obligations, and in no event shall the revenue bonds issued under this chapter constitute an indebtedness of the county or the municipality withi…

(a) Revenue bonds may be issued for the purpose of refunding any obligations issued under this chapter. The refunding bonds may be combined into a single issue with bonds issued under the provisions of this chapter for the purpose of providing funds for financing additional const…

Interest on all bonds issued under this chapter shall be exempt from state income taxes, and the principal thereof shall be exempt from state inheritance and estate taxes.

Bonds issued under this chapter shall be eligible to secure deposits of all public funds and shall be legal for the investment of bank, fiduciary, insurance company, and trust funds.

(a) (1) In addition to all other taxes imposed under this chapter for the privilege of using and operating vehicles, a county that is a member of a regional mobility authority may impose an additional tax upon the owner of a motor vehicle for the privilege of operating the motor …