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 proposes to align Unicoi County's mineral severance tax rates with state law by establishing a schedule of increasing taxes on sand, gravel, sandstone, chert, and limestone extracted within the county. The tax rates would start at 15 cents per ton for periods before July 2025 and gradually increase to 30 cents per ton for periods beginning in 2035 or later, applying to all production regardless of where the materials are sold. A key provision requires that the bill receive a two-thirds vote from the Unicoi County Commission before it can take effect, giving local officials direct control over whether the tax changes are implemented. The tax applies to minerals in their natural or unprocessed state at the time they are extracted from the ground and creates a lien on the property from which the minerals are removed.