Section 4-55B-3 - Authorization for a county to impose an historic building improvements tax; resolution; election requiredA. The governing body of a county may adopt a resolution authorizing the imposition of a property tax upon the taxable value of property in the county for the purpose of making historic building improvements. The total tax imposition that may be authorized under the Historical [Historic] Building Improvements Act shall not exceed a rate of one dollar ($1.00) on each one thousand dollars ($1,000) of taxable value of property in the county and shall be imposed for a period not to exceed four years.B. The tax authorized pursuant to Subsection A of this section shall not be imposed unless the question of authorizing the imposition of the tax is submitted to the voters of the county.C. The resolution adopted pursuant to Subsection A of this section shall specify: (1) the rate of the proposed tax;(2) the date an election will be held to submit the question of imposition of the tax to the voters of the county;(3) the period of time the tax is authorized to be imposed; and(4) the proposed use of the revenues from the proposed tax.