Section 11-3-11.1

Authorization, adoption, levy, assessment, collection or enforcement of excise, privilege or license taxes ratified.

The action of the governing body of any county in levying, authorizing, adopting, assessing, collecting and enforcing any excise, privilege or license tax levied, assessed, collected and enforced on the effective date hereof is hereby ratified, approved, validated and confirmed, regardless of any defect which might exist in the authorization, adoption, levy, assessment, collection or enforcement of any such tax, including, without limitation, defects in the adoption of any underlying act of the legislature authorizing such authorization, adoption, levy, assessment, collection or enforcement, any failure to publish any notice which might otherwise be required with respect to any of the foregoing, or any failure by any such governing body to comply with any statutory requirement with respect to any of the foregoing matters; provided that this section shall not apply to any such tax, the validity of which is on the effective date hereof being challenged in any proceeding pending in any court in this state.

(Acts 1989, No. 89-151.)