(A) The County Commissioners may impose by ordinance an annual ad valorem property tax on all property subject to the county property tax in order to pay all or part of:
(1) The costs of developing a new landfill;
(2) The costs of closing an existing landfill; or
(3) The principal or interest on any bonds issued by the county for the development or the closing of a landfill.
(B) If a tax is imposed under the authority of this section, the annual tax rate shall be set by a resolution of the County Commissioners at the meeting in which the county property tax rate is set.
(C) A tax imposed under this section shall appear as a separate item on the county tax bill, and all revenue collected under the tax shall be maintained in a special account dedicated to a purpose authorized under division (A) of this section.
(D) A tax imposed under this section has the same priority, bears the same rate of interest and penalties and is subject to the same enforcement procedures as the county property tax.
(1986 Code, § 105-3) (1992, Ch. 370)