Unicoi County - Subject to local approval, aligns the county's mineral severance tax with the tax amounts prescribed under state law. - Amends Chapter 213 of the Private Acts of 1982.

This bill would adjust the mineral severance tax rate in Unicoi County to match specific amounts set by state law, affecting businesses that extract sand, gravel, sandstone, chert, or limestone in the area. The tax rates would increase gradually over time, starting at 15 cents per ton before July 2025 and rising to 30 cents per ton by July 2035. The law clarifies that the tax applies when minerals are removed from the ground and excludes materials used for agricultural purposes or other minerals already taxed under different state provisions. Importantly, the bill includes a provision requiring approval by a two-thirds vote of the Unicoi County Commission before the tax changes take effect.