SEC. 49-17-177. Tax to finance contracts between public agencies and district.
Any public agency, other than a county, having taxing powers is hereby authorized to levy a special ad valorem tax upon all taxable property within its geographical limits in an amount necessary to pay all or a portion of the payments to be made by that public agency under contracts referred to in Sections 49-17-175 and 49-17-181 and if such contract of the public agency so provides, then the contract shall constitute an enforceable obligation against the taxing power of the public agency to the extent provided therein. Hancock County is hereby authorized to levy a special ad valorem tax upon all taxable property lying within any unincorporated area within its geographical limits in an amount necessary to pay all or a portion of the payments to be made by that county under contracts referred to in Sections 49-17-175 and 49-17-181 and if such contract of the county so provides, then the contract shall constitute an enforceable obligation against the taxing power of the county to the extent provided therein. For the purpose of Sections 49-17-161 through 49-17-209 and under the authority of Sections 49-17-161 through 49-17-209, the Southern Regional Wastewater Management District as an entity specifically is excluded from being an authorized taxing unit under the definition of a public agency.
The special ad valorem tax authorized by this section shall not be reimbursable by the state under the provisions otherwise made for reimbursements under the homestead exemption laws.
SOURCES: Laws, 1980, ch. 519, Sec. 9. Laws, 1993, ch. 321, Sec. 7, eff from and after passage (approved March 12, 1993)