§ 27-39-319. Clerk to certify levy of county taxes.
When the board of supervisors shall have made the levy of county taxes by resolution, the clerk of the board shall thereupon immediately certify the same to the State Auditor and tax collector of the county.
When a resolution levying ad valorem taxes has been adopted by the board of supervisors, the clerk of the board of supervisors shall certify immediately a copy of such resolution to the State Tax Commission. The clerk shall have the resolution of the board of supervisors printed within two (2) weeks after it is entered on the minutes of the board of supervisors, and he shall furnish any taxpayer upon request with a copy thereof. If a newspaper is published within such county, then such resolution shall be published in its entirety, at least one (1) time, within ten (10) days after its adoption. If no newspaper is published within such county, then a copy of such resolution, in its entirety, shall be posted by such clerk in at least three (3) public places in such county, within ten (10) days after its adoption.
The clerk shall be liable on his bond for any damages sustained by his failure to comply with the requirements of this section.
Sources: Codes, 1857, ch. 59, art. 24; 1871, § 1372; 1880, § 2153; 1892, § 315; 1906, § 336; Hemingway's 1917, § 3709; 1930, § 3228; 1942, § 9890; Laws, 1920, ch. 253; Laws, 1994, ch. 414, § 9, eff from and after July 1, 1994.