7-16-2109. Single tax for county fair activities, county parks, and certain cultural, social, and recreational facilities -- restriction. (1) Subject to 15-10-420 and except as provided in subsection (2), the county commissioners of a county who have levied taxes pursuant to both 7-16-2102 and 7-21-3410 may combine the two taxes into a single tax for the purpose of maintaining, operating, and equipping county fair activities, county parks, cultural facilities, and any county-owned civic center, youth center, recreation center, recreational complex, or any combination of purposes, activities, and facilities. The money collected may be distributed among the activities and facilities as determined by the county commissioners.
     (2) (a) The board of county commissioners shall submit the question of imposing or continuing the imposition of the single tax provided for in subsection (1) to the electors of the county at the next general election if a petition requesting a vote on the single tax, signed by at least 15% of the resident taxpayers of the county, is filed with the county clerk at least 90 days prior to the date of the general election.
     (b) The question must be submitted as provided in 15-10-425.
     (c) The board of county commissioners shall levy the tax if the imposition or continued imposition of the single tax is approved by a majority of the electors voting on the question.

     History: En. Sec. 1, Ch. 48, L. 1993; amd. Sec. 51, Ch. 584, L. 1999; amd. Sec. 18, Ch. 495, L. 2001; amd. Sec. 60, Ch. 574, L. 2001.