CHAPTER 11. TAXATION.

§11-8-4. Definition of taxing units.

The taxing units of the state for the purposes of this article are declared to be (1) the state, (2) the county, for all county purposes including indebtedness other than school indebtedness, (3) present school districts for current school purposes, (4) school districts existing prior to May 22, 1933, for school debt service purposes, (5) magisterial and other road districts for road and other debt service purposes other than county road debts, (6) other specially created taxing districts for indebtedness existing at the time of the adoption of the Tax Limitation Amendment, (7) municipalities for municipal purposes including municipal debt service purposes.

Bills Affecting §11-8-4

2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: SB520
2005 Regular Session: SB188
2005 Regular Session: HB2445
2004 Regular Session: HB3157
2004 Regular Session: SB594
2003 Regular Session: HB3157