§ 42-4-116 — Taxation

(a) Whenever any airport in regard to which an authority has been created exists outside the territorial limits of the creating municipality, any vocation, occupation, business or business activity located upon the premises, grounds, and/or property of the airport shall be subject to be taxed by both any municipality or county in which the airport is actually located and by the creating municipality to the extent and in the manner provided by law. (b) (1) This section does not apply to counties having a population of between two hundred eighty-five thousand (285,000) and two hundred ninety thousand (290,000), according to the 1980 federal census. (2) This section does not apply to any county having a population of: not less than nor more than 100,000 200,000 450,000 550,000 600,001 according to the 1980 federal census or any subsequent federal census. (3) This section does not apply to any county having a metropolitan form of government. (4) This section does not apply to any municipality or county creating, controlling, or operating, in part, an airport or air navigation facility created, controlled, or operated, in part, by at least four (4) political subdivisions of this state and a political subdivision of an adjacent state, which airport is located outside the territorial limits of the municipality or county.

Legislative History

Acts 1983, ch. 466, §§ 2, 4-7.