Private Acts of 1983 Chapter 84

SECTION 1.  There is hereby created a litigation tax on the privilege of litigating a civil or criminal action in the Circuit, Criminal, or Chancery Courts, the court of General Sessions, Juvenile and any other Special Courts in Carroll County.  The amount of such tax shall be Seven and 75/100 ($7.75) Dollars to be levied in Circuit, Criminal and Chancery Courts and Five And 25/100 ($5.25) Dollars in General Sessions, Juvenile and all other Courts.  As used in this Act, "cause of action" or "Action" includes, but is not limited to, all ex parte hearings, advisory hearings and adversary proceedings.

SECTION 2.  The Clerks of the various Courts shall collect the litigation tax from the parties as part of the costs of the cause of action and such collections shall be made upon the disposition of such cause of action.  Provided, however, the clerks shall not collect the litigation tax on such action if the Judge having jurisdiction over the action suspends the costs of the cause of action.  The clerks shall collect the litigation taxes authorized by this Act and transfer such taxes to the County trustee [sic] on a monthly basis to be deposited with the trustee no later than the 10th day of the month immediately following the month of collection.

SECTION 3.  Upon receipt of the funds of such litigation tax from the clerks, the county trustee shall deposit such funds in the County General Fund.  Such funds shall be subject to appropriation by the County Legislative Body for any County purpose.

SECTION 4.  The litigation tax created by this Act shall be in addition to all other privilege taxes on litigation imposed by the laws of this state.

SECTION 5.  This Act shall have no effect unless it is approved by a two-thirds (2/3) vote of the county legislative body of Carroll County, Tennessee.  Its approval or non-approval shall be proclaimed by the presiding office [sic] of the Carroll County Legislative Body and certified by him to the Secretary of State.

SECTION 6.  For the purpose of approving or rejecting the provisions of this Act, it shall be effective upon becoming law, the public welfare requiring it.  For all other purposes, it shall become effective on the first day of the month next following the approval of the County Legislative Body as provided in Section 5.

Passed:  April 7, 1983.