HB164 Alabama 2019 Session

Relating to Chilton County; to authorize the levy of additional sales and use taxes to be used for the construction, maintenance and operation of hospital facilities in Chilton County; to provide for certain matters relating to the administration, collection and enforcement of such taxes; to provide for the effective date and termination of such taxes; to provide that such taxes may not be abated pursuant to Chapter 9B of Title 40 or otherwise; to authorize the pledge of such taxes by Chilton County or a public corporation acting as its agent to secure indebtedness issued for the purposes for which the taxes are authorized; to provide and confirm that this act is intended to be retroactive and curative; to provide that the authority for levying and collecting the taxes authorized by this act be approved and confirmed as of August 1, 2014; to provide that if the governing body of the County adopts an authorizing resolution after the effective date of this act, the taxes levied pursuant to this act and the authorizing resolution shall be effective as of August 1, 2014 and shall remain in effect from August 1, 2014 until the levy and imposition of such taxes is terminated in accordance with the terms and conditions of this act, and all actions taken by the County in authorizing, adopting, assessing, collecting, or enforcing such taxes prior to the adoption of such authorizing resolution shall be ratified, approved, validated and confirmed, subject to the provisions of this act regarding a credit against the amount of such taxes; to provide that the collection of taxes pursuant to Act No. 2014-162 or Act No. 2014-422 is ratified and confirmed, but if the County adopts an authorizing resolution after the effective date of this act, any authority for such taxes that existed pursuant to Act No. 2014-162 or Act No. 2014-422 shall terminate; to provide that to the extent any amount of taxes authorized by this act was paid by a person prior to the adoption of an authorizing resolution by the County, such amount shall be deemed to be legally levied and paid and shall be deemed to be a credit against the amount of taxes levied pursuant to this act; to provide that any prior designation of The Chilton County Health Care Authority as the agent of the County to receive and apply the taxes herein authorized is deemed confirmed and shall remain in effect; to provide that any pledge or assignment of the taxes herein authorized made by The Chilton County Health Authority prior to the adoption of this act shall remain in effect; and to provide that the provisions of this act are severable.