SECTION 1. There is imposed upon each case of any description filed in any of the following courts sitting in Grainger County a tax of one dollar ($1.00), to be assessed and collected as a part of the costs of the case; circuit court, chancery court, county court, general sessions court, and any municipal court in Grainger County.
SECTION 2. There is imposed a special privilege tax of one dollar ($1.00) upon and with respect to each and every instrument offered for recordation in the office of the county register of Grainger County, the payment of which shall be a condition precedent to the recordation of the instrument.
SECTION 3. The litigation taxes provided for herein shall be collected by the clerks of the respective courts in which cases are filed, and the registration tax herein provided for shall be collected by the county register. Each of the officials shall be accountable for and shall pay over such revenue to the county trustee quarterly, not later than the tenth (10th) day of the month following the quarter in which collections are made.
SECTION 4. It is hereby expressly provided that 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 “Courthouse Remodeling, Refurbishing, and Maintenance Fund”, for the purpose of providing for the remodeling, refurbishing, and maintenance of the Grainger County courthouse and the grounds thereof. Decisions on remodeling, refurbishing, and maintenance, and the dispersal of monies from the fund shall be made by a committee composed of the County Judge, as Chairman, and two (2) members of the quarterly county court, to be selected by the County Judge and approved by the court. Monies from the fund shall be used only for courthouse remodeling, refurbishing, or maintenance, unless otherwise approved by the committee.
SECTION 6. The taxes imposed herein shall be permanent and shall provide a permanent fund for maintenance remodeling, and refurbishing of the Grainger County courthouse, and may be used for any alteration, addition, or other project involving the courthouse which is approved by the quarterly county court.
SECTION 7. This act is hereby declared to be severable, and if any portion thereof be held to be unconstitutional, such unconstitutionality shall not affect the validity of the remaining portions, it being the intent that the latter would have been enacted in the absence of the invalid portions.
SECTION 8. This act shall have no effect unless it is approved by a two-thirds (⅔) vote of the Quarterly County Court of Grainger County. Its approval or non-approval shall be proclaimed by the presiding officer of the 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: March 11, 1976.