HB436 Summary

• Lee County Commission may call for a local referendum to authorize an excise tax on gasoline and motor fuel not exceeding five cents per gallon for county road and bridge projects.

• Commission must compile and approve a project list prior to the referendum that cannot be altered once adopted and must be completed in priority order subject to adequate funding.

• Excise tax is limited to a five-year period unless voters approve renewal through a subsequent referendum following the same procedures.

• Tax revenue must be deposited into a special county road and bridge safety fund and can only be used for maintenance, improvement, replacement, or construction of county roads and bridges, not for employee compensation or equipment purchases.

• County engineer must submit annual written reports on fund expenditures to the commission by the first regular meeting of each year and make reports available to the public.