9-7-501 - Tax for establishment and maintenance of public library -- Library fund.
9-7-501. Tax for establishment and maintenance of public library -- Library fund.
(1) A county legislative body may establish and maintain a public library.
(2) For this purpose, counties may levy annually a tax not to exceed .001 of taxable valueof taxable property in the county, outside of cities which maintain their own city libraries asauthorized by Part 4. The tax is in addition to all taxes levied by counties and is not limited by thelevy limitation imposed on counties by law. However, if bonds are issued for purchasing a site, orconstructing or furnishing a building, then taxes sufficient for the payment of the bonds and anyinterest may be levied.
(3) The taxes shall be levied and collected in the same manner as other general taxes ofthe county and shall constitute a fund to be known as the county library fund.
Amended by Chapter 227, 1993 General Session