Section 26-28-115 - Emergency petition(a) If an entity determines that an emergency exists, it may petition the county quorum court of the county to allow the entity to place a tax or fee on the tax books of the county after January 1 and before July 31 of the year in which collection is to be made.(b) If the county quorum court agrees that an emergency exists:(1)(A) The tax or fee will be added to the tax books if the entity complies with § 26-28-114.(B) The January 1 deadline under § 26-28-114 shall become August 15 of the year to be collected; and(2)(A) The entity shall pay the expense of adding the tax or fee to the tax books and any additional expense incurred by the county in collecting the tax or fee.(B) The additional expense shall be determined by a committee consisting of the county judge, the preparer of the tax books or the county clerk, and the county collector not later than October 1 of the collection year.(C) The expense shall be withheld from the proceeds for the tax or fee by the county treasurer and be credited to the county collector's commission account.Acts 2003, No. 1443, § 2.