§ 130A-309.82. Use of disposal tax proceeds by counties.
§ 130A‑309.82. Use ofdisposal tax proceeds by counties.
Article 5C of Chapter 105 ofthe General Statutes imposes a tax on new white goods to provide funds for themanagement of discarded white goods. A county must use the proceeds of the taxdistributed to it under that Article for the management of discarded whitegoods. The purposes for which a county may use the tax proceeds include, butare not limited to, the following:
(1) Capital improvementsfor infrastructure to manage discarded white goods, such as concrete pads forloading, equipment essential for moving white goods, storage sheds forequipment essential to white goods disposal management, and freon extractionequipment.
(2) Operating costsassociated with managing discarded white goods, such as labor, transportation,and freon extraction.
(3) The cleanup ofillegal white goods disposal sites, the cleanup of illegal disposal sitesconsisting of more than fifty percent (50%) discarded white goods, and, as tothose illegal disposal sites consisting of fifty percent (50%) or lessdiscarded white goods, the cleanup of the discarded white goods portion of theillegal disposal sites.
Except as provided insubdivision (3) of this section, a county may not use the tax proceeds for acapital improvement or operating expense that does not directly relate to themanagement of discarded white goods. Except as provided in subdivision (3) ofthis section, if a capital improvement or operating expense is partiallyrelated to the management of discarded white goods, a county may use the taxproceeds to finance a percentage of the costs equal to the percentage of theuse of the improvement or expense directly related to the management ofdiscarded white goods. (1993, c. 471, s. 4; 1998‑24, ss. 4, 7; 2000‑109, s. 9(a);2001‑265, s. 5.)