For the purpose of financing the library there shall be taxed as cost on each civil,
criminal, quasi-civil, quasi-criminal, or any other action at law, or suit in equity
of any nature, filed in, arising in, or brought by appeal, certiorari or otherwise
to the circuit, criminal, probate or chancery court of the county, the sum of $4.00,
and on any action of any nature filed in or arising in the general sessions court
of the county, the sum of $4.00, except that no such cost shall be taxed on the state
or the county in actions in which the state or county pays the costs. The costs taxed
in pursuance of this section shall be collected as other costs in such cases are collected
by the clerks of such courts, and the same shall be designated as a county library
tax. On or before the last day of each month the clerks of the respective courts shall
pay to the county trustee all amounts collected as county library tax in the preceding
calendar month. The sum paid to the county trustee shall be designated as the county
governmental library fund and shall be used only for the purposes set out in this
article. On approval of a majority of the county governmental library commission created
by this article, the chairman and the secretary shall draw warrants on the county
trustee for expenditures of the commission, indicating on such warrant the fund against
which they are drawn, and the county trustee is hereby authorized and directed, upon
all warrants signed by the chairman and secretary, to make payment out of such fund
upon the warrants so issued and presented in compliance with the provisions of this
article.
(Code 1992, § 14-28; Priv. Acts 1970, ch. 275, § 3; Priv. Acts 1974, ch. 361, § 1;
Priv. Acts 1977, ch. 111, § 3; Priv. Acts 1983, ch. 110, § 1; Priv. Acts 1989, ch.
110, § 1; Priv. Acts 1994, ch. 173, § 1; Priv. Acts 1997, ch. 95, § 1)
Note—
Library tax increased to $2.00 by ch. 173, Priv. Acts 1994 (ratified by Res. No. 50,
7-25-1994); increased to $4.00 by ch. 95, Priv. Acts 1997 (ratified by Res. No. 34,
10-3-1997).
