Title 4
REVENUE AND FINANCE1
Chapters:
Article 1 – General Provisions
4.04 Internal Audit
4.08 Budget Adoption
4.12 Authorization to Sign Vouchers
4.16 Segregation of Values for Taxes
4.20 Bond and Obligation Registration
Article 2 – Taxes
4.24 Sales and Use Tax
4.28 Additional Sales or Use Tax
4.32 Additional Sales and Use Tax – Detention and Correction Facilities
4.36 Admissions Tax
4.40 Lodging Excise Tax
4.44 Emergency Services Communication System Excise Tax
4.48 Criminal Justice Sales Tax
4.52 Real Estate Sales Excise Tax – In-County Property
4.56 Real Estate Sales Excise Tax – Unincorporated Areas
4.60 Additional Real Estate Excise Tax
4.64 Leasehold Excise Tax
4.68 Timber Harvester Excise Tax
4.70 Conservation Futures Tax
Article 3 – Funds
4.72 Advance Travel Revolving Fund
4.76 Antiprofiteering Revolving Fund
4.80 Dog Control Fund
4.84 Expert Witness Fund
4.88 Family Services Funding
4.92 Prosecuting Attorney’s Victim/Witness Fund
4.96 Road Improvement Guaranty Fund
4.98 One Percent for Art Program
4.100 (Repealed)
Article 4 – Fees
4.104 Suspense Fund for Open Space Fees
4.108 (Repealed)
4.110 Impact Fees
4.112 (Repealed)
4.113 Sheriff’s Fees
Article 5 – County Contracts
4.116 Purchasing Procedures
4.120 (Repealed)
4.124 (Repealed)
Article 6 – Court Fees
4.128 Superior Court Clerk Fees
4.132 Surcharge and User Fee on Certain Superior Court Cases
4.135 Fees for Mandatory Arbitration and/or Requests for Trial de Novo
Article 7 – Miscellaneous
4.136 Current Use Assessments
4.140 Sale of County Lands
4.144 Risk Management
4.148 Delinquent Special Assessment Foreclosure
Title 4 Appendices
Appx. 1 Cross-Reference Table
Appx. 2 Road Impact Fees Table
Publisher’s Note: At the time of the 2000 republication of this code, the content of Title 4, Revenue and Finance, was reorganized. A cross-reference table providing former chapter numbers and their current designations may be found as Appendix 1, at the end of this title.