SB 383

Relating to Etowah County; to authorize the Etowah County Commission to exercise certain additional powers, including the power to levy and collect additional privilege license taxes, excise taxes, alcoholic beverage taxes, and sales and use taxes, the power to abate nuisances, and the power to impose a late fee on county ad valorem taxes; and to authorize referendums on the powers granted by this act.

Section 1

(a) This act shall apply only in Etowah County. (b) This act shall be known and may be cited as the Etowah County Limited Home Rule Act.

Section 2

The Etowah County Commission is granted the limited home rule powers as provided in this act.

Section 3

Subject to any limitation of the Constitution of Alabama of 1901, or of any general law of this state, in addition to any taxes levied or authorized to be levied by law, the county commission of Etowah County may levy and collect additional privilege license taxes, excise taxes, and sales and use taxes. The revenue from any of the taxes authorized pursuant to this section shall be deposited in the county treasury to be distributed by the county commission as follows: (1) If an excise tax on gasoline and motor fuels is levied pursuant to this act, one-third of the net proceeds from the excise tax shall be deposited into the Etowah County Road and Bridge Fund, to be expended by the county for the maintenance, improvement, replacement, and construction of roads and bridges in the county. The remaining two-thirds of the net proceeds of the excise tax shall be deposited in a separate account in the county treasury designated the Etowah County Major Infrastructure Projects Fund which shall be used for paying the county's matching share for the following major Alabama Department of Transportation (ALDOT) projects: A new I-759 connector, also known as the eastern connector; a new northbound bridge over the Coosa River on State Highway 77 in Southside; and the widening of U.S. Highway 411 in Etowah County. After the completion of these projects, other major road construction projects may be funded. No funds may be released or pledged from the Etowah County Major Infrastructure Projects Fund to fund an ALDOT construction project except upon approval by a majority vote of the members of the Alabama Senate and Alabama House of Representatives representing Etowah County. The approval may include an agreement with ALDOT concerning the timing of the release of funds and the manner of financing to be used. (2) If any other tax is levied pursuant to this act, one-half of the net proceeds from any tax shall be retained in the Etowah County General Fund and used for county purposes and the remaining one-half of the proceeds shall be further distributed to the Etowah County Economic Alliance to be used for salaries, for daily operations, and for the advancement, development, and promotion of the Little Canoe Creek Megasite. After a period of 12 years after the levy of the tax or after the Little Canoe Creek Megasite is sold, leased, or otherwise under a state project agreement, the Etowah County Economic Alliance, by majority vote, may allocate this revenue towards other projects related to industrial recruitment and economic development.

Section 4

(a) Subject to any limitation of the Constitution of Alabama of 1901, and in addition to any other law in this state in any case not otherwise provided by general law, the Etowah County Commission may enact ordinances to require the owner of property to abate nuisances dangerous to the health, safety, and welfare of citizens of the county outside of the corporate limits of any municipality in the county and if the owner of the property refuses to abate the nuisance after notice and a hearing, the county may abate the nuisance and place a lien on the property to recover the costs. (b) This section shall not apply to any property used for agricultural purposes.

Section 5

(a) In addition to any penalty imposed by law for the late payment of ad valorem taxes in Etowah County, the Etowah County Commission by ordinance may impose a delinquent payment penalty in the amount of two dollars ($2) per day on that portion of ad valorem taxes due to the county as prescribed on each bill of assessment distributed, as provided by law, to property owners in the county. The additional penalty imposed for late payment of the county portion of any ad valorem taxes due shall be administered and collected in the same manner as now prescribed by law for any existing delinquent payment penalties on taxes including the placement of liens on properties on which payment of the taxes may be delinquent. It is the express intent of this section that the additional penalty herein imposed shall apply only to the county portion of any ad valorem taxes due and payable as provided by law and that the additional penalty shall not be applicable to any state or local ad valorem taxes due and payable as provided by law. (b) The proceeds of the additional penalty on the county ad valorem taxes imposed by this section, less costs of administration, shall be distributed as follows 43.75 percent to the Etowah County General Fund for county purposes; 43.75 percent to the Etowah County Economic Alliance; and 12.5 percent to the Revenue Commissioner's Special Fund for the payment of reasonable and necessary expenses incurred in carrying out the official duties of the Office of the Revenue Commissioner. Revenue distributed to the Etowah County Economic Alliance may be used for salaries, daily operations, and for the advancement, development, and promotion of the Little Canoe Creek Megasite. After a period of 12 years or after the Little Canoe Creek Megasite is sold, leased, or otherwise under a state project agreement, the Etowah County Economic Alliance, by majority vote, may use this revenue towards other projects related to industrial recruitment and economic development.

Section 6

Any additional power and authority granted to the county commission pursuant to this act shall become law either with or without a referendum in the sole discretion of the county commission. In the event the county commission enacts an ordinance which shall become law only upon approval of a majority of those voting in an election called for by the county commission for that purpose, the election shall be held not less than 30 days nor more than 90 days after the county commission adopts a resolution to levy the tax subject to the referendum.

Section 7

The provisions of this act shall be supplemental and cumulative to any and all other laws or parts of laws relating to the authority of Etowah County.

Section 8

This act shall become effective immediately following its passage and approval by the Governor, or its otherwise becoming law.