Private Acts of 1975 Chapter 176

COMPILER'S NOTE:  This Act may be superseded by Private Acts of 1979, Chapter 107, which follows.

SECTION 1.  There is imposed upon each case of any description filed in any of the following courts sitting in Campbell County, a tax of one dollar and fifty cents ($1.50), to be assessed and collected as a part of the costs of the cause:  Circuit court, chancery court, monthly county court, justice of the peace court, general sessions court, domestic relations court, juvenile court, criminal court, or any other court of Campbell County.  Upon all marriage licenses issued within Campbell County, there is imposed a special privilege tax of one dollar and fifty cents ($1.50).

SECTION 2.  There is imposed a special privilege tax of one dollar and fifty cents ($1.50) upon and with respect to each and every instrument offered for recordation in the office of the County Register of Campbell County, the payment of which shall be a condition precedent to the recordation of such instrument.

SECTION 3.  The litigation taxes shall be collected by the clerks of the respective courts in which cases are filed, the registration tax shall be collected by the County Register, and the marriage license issuance tax shall be collected by the County Court Clerk when a marriage license is issued.  Each of the officials shall be accountable for and shall pay over the revenue to the County Trustee quarterly, not later than the tenth day of the month following the quarter in which collections are made.

SECTION 4.  The term "case" shall include ex parte as well as adversary or contested proceedings.

SECTION 5.  The Trustee shall deposit the taxes herein collected in a special fund hereby created, to be known as the Campbell County Comprehensive High School Bond Issue of 1975, and shall be subject to appropriation by the quarterly county court for the purpose of providing for the construction and/or equipment of such school and for no other purpose.

SECTION 6.  The tax shall expire at the conclusion of the quarter in which the cost of the construction and/or equipping of the school for which it is levied shall have been paid, and the fact of such payment shall have been certified by the County Judge to the Trustee and the respective officers charged with the collection of the respective taxes.  It is hereby made the duty of the County Judge to make such certification promptly upon the discharge of all financial obligations attending the construction of the school and the necessarily related expenses.

SECTION 7.  If any provision of this Act or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the act which can be given effect without the invalid provision or application, and to that end the provision of this Act are declared to be severable.

SECTION 8.  This Act shall have no effect unless it is approved by a two-thirds (⅔) vote of the Quarterly County Court of Campbell County.  Its approval or nonapproval shall be proclaimed by the presiding officer of the county court and certified by him to the Secretary of State.

SECTION 9.  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 8.

PASSED:  May 21, 1975.