Unicoi County - Subject to local approval, aligns the county's mineral severance tax with the tax amounts prescribed under state law. - Amends Chapter 213 of the Private Acts of 1982.

Summary

The bill revises Unicoi County’s mineral severance tax so the county may only charge rates that the state sets, with caps ranging from 15¢ to 30¢ per ton for sand, gravel, sandstone, chert, and limestone. The tax becomes due when the material is removed from the ground, regardless of where it is sold, and creates a lien on the material and the underlying mineral rights. The changes take effect only if two‑thirds of the Unicoi County legislative body approve them.

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