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

4.34    Additional Sales and Use Tax for Housing and Related Services

4.35    Additional Sales and Use Tax for Affordable and Supportive Housing

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4.100    (Repealed)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4.108    (Repealed)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4.112    (Repealed)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4.120    (Repealed)

4.124    (Repealed)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 Civil Arbitration and/or Requests for Trial de Novo

Article 7 – Miscellaneous

4.136    Current Use Assessments

4.140    (Repealed)

4.142    Management of County Property

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.