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

4.33    Additional Sales and Use Tax for Mental Health, Chemical Dependency and/or Therapeutic Court Programs and Services

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4.100    (Repealed)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4.108    (Repealed)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4.112    (Repealed)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4.120    (Repealed)

4.124    (Repealed)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

4.126    Juvenile Diversion Services 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

1

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.