Levy of tax -- Collection and deposit.

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  • (1) After the valuation of property has been extended on the assessment rolls, the county legislative body shall levy a tax on the taxable property in the respective school districts at the rate submitted by each local school board under Section 53F-8-201.
  • (2) These taxes shall be collected by the county officers in the same manner as other taxes are collected.
  • (3) The county treasurer shall pay the tax revenues to the respective district's business administrator who shall hold the tax revenue subject to the order of the local school board.




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