1. (a)

   1. (1) A county may direct the class or subclass of property that is subject to the county property tax.

   2. (2) A county may impose a tax on the value of property of any sum that may be necessary:

      1. (i) to pay the principal and interest of any loan obtained by the county according to law;
      2. (ii) to provide for the sinking fund authorized under paragraph (3) of this subsection; and
      3. (iii) for the support and maintenance of the county government.
   3. (3) A county may create a sinking fund to meet the liabilities incurred by the county.

2. (b) A county may provide for:

   1. (1) the prompt collection of all taxes due the county; and
   2. (2) the sale of property for the payment of unpaid taxes.

3. (c) A county may:

   1. (1) correct errors in the assessment of property;
   2. (2) provide for the reduction or abatement of assessments improperly made; and
   3. (3) provide for the reimbursement of overpayments made because of an assessment error.

4. (d)

   1. (1) A county may impose a tax for the organization, operation, and maintenance of:

      1. (i) libraries;
      2. (ii) fire and ambulance services; and
      3. (iii) other municipal services.
   2. (2) A county may authorize the purchase, sale, construction, maintenance, and operation of all property necessary or incidental to the services listed in paragraph (1) of this subsection.
5. (e) A county may impose a tax to pay for additional retirement or disability benefits to any former county employee who is entitled to receive additional benefits.

Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013.