(2) The levy in any one year shall not exceed one-fortieth of one percent (0.00025) of the real market value of all taxable property within the protected area, computed in accordance with ORS 308.207. The taxes shall be levied and collected at the time and in the manner provided for the levy and collection of state and county taxes, and shall be paid by the county officers collecting the same to the treasurer of the protected area. [1973 c.341 §30; 1991 c.459 §438]