<?xml version='1.0' encoding='utf-8'?>
<section article="glg" article_name="Local Government" number="16-109" title_number="16" title_name="In General" subtitle_number="1" subtitle_name="General Provisions">
  <level label="a">
    <text>This section applies only to commission counties.</text>
  </level>
  <level label="b">
    <text>The county commissioners of a county shall:</text>
    <level label="1">
      <text>impose taxes on property within the county subject to taxation; and</text>
    </level>
    <level label="2">
      <text>provide for the collection of the taxes.</text>
    </level>
  </level>
  <level label="c">
    <text>The imposition of taxes required under this section may be made by the county commissioners of a county wholly or partly by estimate.</text>
  </level>
  <level label="d">
    <text>The county commissioners of a county shall use property tax revenue to:</text>
    <level label="1">
      <text>support the courts;</text>
    </level>
    <level label="2">
      <text>compensate jurors and county or State witnesses;</text>
    </level>
    <level label="3">
      <text>pay outpensions established by the county commissioners or by the trustees of the poor;</text>
    </level>
    <level label="4">
      <text>pay the funeral expenses of the poor; and</text>
    </level>
    <level label="5">
      <text>pay and discharge all claims on or against the county that have been expressly or impliedly authorized by law.</text>
    </level>
  </level>
</section>
