Section 12-2-90 - Fee-in-lieu of tax; collection and enforcement(A) As used in this section, "fee-in-lieu of tax" means the amount required to be paid by the owners or lessees of any property in an industrial or business park pursuant to the provisions of Section 13(D) of Article VIII of the Constitution of this State and its implementing statutes.(B) For purposes of the collection and enforcement of the fee-in-lieu of tax:(1) Owners and lessees of any property in an industrial or business park shall file returns and other information as if the property were taxable.(2) Returns are due at the same time as property tax returns would be due if the property were taxable.(3) The fee-in-lieu of tax is due at the same time as property tax payments would be due if the property were taxable.(4) Failure to make a timely fee-in-lieu of tax payment or to file required returns shall result in penalties being assessed as if the payment or return were a property tax payment or return.(5) The provisions of this title which are applicable to the collection and enforcement of property taxes apply to the collection and enforcement of the fee-in-lieu of tax and, for purposes of applying those provisions, the fee-in-lieu of tax is considered a property tax. The provisions of Section 12-54-155 do not apply to this section.(C) The provisions of this section are in addition to and do not affect any other provision of law relating to the collection and enforcement of other forms of payments in-lieu of taxes.2002 Act No. 334, Section 17, eff 6/24/2002.