Article 4 - SPECIAL TAX FOR FUNDING WATER AND SEWER PROJECTS
- Section 48-8-200 - Definitions
- Section 48-8-201 - Intergovernmental contract for distribution of tax proceeds; approval of referendum by voters; cap on aggregate amount of tax; rate
- Section 48-8-202 - Requirement of municipal ordinance or resolution authorizing tax; voter approval; form for ballot
- Section 48-8-203 - Timing for imposition of tax following approval; termination of tax
- Section 48-8-204 - Administration and collection of tax
- Section 48-8-205 - Remittance of taxes collected
- Section 48-8-206 - Disbursement of proceeds
- Section 48-8-207 - Credit for tax paid in another jurisdiction
- Section 48-8-208 - Inapplicability of tax to property ordered and delivered outside taxing municipality
- Section 48-8-209 - Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax
- Section 48-8-210 - Rules and regulations
- Section 48-8-211 - Impact on other taxes
- Section 48-8-212 - Use of tax proceeds; requirements for general obligation debt