Private Acts of 1981 Chapter 104

SECTION 1. There is hereby imposed a litigation tax on the privilege of litigating a civil or criminal action in the courts of McNairy County. The tax shall be levied on those actions and in the same amount as specified in item 60 of Tennessee Code Annotated, Section 67-4203.

SECTION 2. The litigation tax provided in Section 1 shall be collected by the clerks of the various courts in which the actions are disposed of; and such clerks shall pay over the revenue generated by such litigation taxes to the county trustee every quarter and such revenue to be paid by the tenth (10th) of the month immediately following the end of the quarter in which such collections were made by the clerks.

SECTION 3. There is hereby created a special fund to be known as the "Courthouse Improvement and Maintenance Fund". The Trustee of McNairy County shall deposit the litigation taxes collected under the provisions of this act into such fund. Such fund shall be subject to appropriations by the county legislative body for the purpose of improvements and maintenance of the McNairy County Courthouse.

SECTION 4. As used in this Act, unless the context requires otherwise: "cause of action" or "action" includes all ex parte hearings, advisory hearings and contested proceedings in the enumerated courts.

SECTION 5. If any provision of this Act or the application thereof to any person or circumstance is held invalid, such invalidity shall not effect other provisions or applications of the act which can be given effect without the invalid provision or application, and to that end the provisions of this Act are declared to be severable.

SECTION 6. This Act shall have no effect unless it is approved by a two-thirds (2/3) vote of the county legislative body of McNairy County before October 1, 1981. Its approval or nonapproval shall be proclaimed by the presiding officer of the county legislative body and certified by him to the Secretary of State.

SECTION 7. For the purpose of approving or rejecting the provisions of this Act, it shall be effective upon becoming a law, the public welfare requiring it. For all other purposes, it shall become effective upon being approved as provided in Section 7.

COMPILER'S NOTE: An error appears to have occurred in Section 7 where the act is said to become effective upon being approved as provided in Section 7. However, the provision for the act becoming effective occurs in Section 6.

Passed: April 16, 1981.