§ 16-109. Tax on property

   (a) Scope of section. -- This section applies only to commission counties.

(b) Authority to impose tax. -- The county commissioners of a county shall:

   (1) impose taxes on property within the county subject to taxation; and

   (2) provide for the collection of the taxes.

(c) Tax by estimate. -- The imposition of taxes required under this section may be made by the county commissioners of a county wholly or partly by estimate.

(d) Use of funds. -- The county commissioners of a county shall use property tax revenue to:

   (1) support the courts;

   (2) compensate jurors and county or State witnesses;

   (3) pay outpensions established by the county commissioners or by the trustees of the poor;

   (4) pay the funeral expenses of the poor; and

   (5) pay and discharge all claims on or against the county that have been expressly or impliedly authorized by law.

HISTORY: An. Code 1957, art. 25, § 20; 2013, ch. 119, § 2.