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Chapter 10. Taxation
Article 1. Miscellaneous Provisions
§67-10.00. Consolidation of Offices; Revenue Commissioner. (Amendment 423)
The legislature may from time to time, by general or local law, provide for the establishment of a consolidated and unified system for the assessment and collection of taxes in Winston county and for the consolidation of the offices of tax assessor and tax collector of such county into one office to be known as the county revenue commissioner and for the abolition of the offices of tax assessor and tax collector of such county.
Unless otherwise provided by law, the revenue commissioner of Winston county shall be charged with the performance of any duty provided by law for the tax assessor and tax collector of Winston county, and his compensation shall be fixed by law. Immediately upon the beginning of the first term of office of revenue commissioner of Winston county, the offices of tax assessor and tax collector shall be abolished. (Amendment 423)
Article 2. Schools
§67-10.20. Special Tax for Public School Purposes. (Amendment 153)
The court of county commissioners, board of revenue, or other like governing body of Winston county shall have power to levy and collect a special county tax not exceeding fifty cents on each one hundred dollars worth of taxable property in such county in addition to taxes now authorized or that may hereafter be authorized for public school purposes, and in addition to that now authorized under section 260 of article XIV and Sections 269.01 through 269.03; provided, that the rate of such tax, the time it is to continue and the purpose thereof shall have been first submitted to a vote of the qualified electors of the county, and voted for by a majority of those voting at such election. The election provided for herein shall be called, held, conducted, paid for, and governed otherwise in the manner provided for an election on the special county school tax authorized in Sections 269.01 through 269.03. (Amendment 153)
Article 3. Health
§67-10.40. Special Tax for Hospitals and Public Health Purposes. (Amendment 254)
In addition to all other taxes now or hereafter authorized by law, the court of county commissioners, board of revenue, or like governing body of Winston 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 of five 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, by purchase, lease, or otherwise, constructing, operating, equipping, or maintaining county hospitals or other public hospitals, nonprofit hospitals, and public health facilities. Provided, the question of levying the tax, the purpose thereof, and the time such tax is proposed to be continued shall have been first approved by a majority of the qualified electors of Winston county voting at a referendum to be held for that purpose. The referendum shall be held on the same day as the first countywide primary, general, or special election held in the county after the ratification of this amendment. The board of revenue, court of county commissioners or like governing body of the county shall order and provide for holding the referendum on such date. (Amendment 254)[1]
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