Administration of Finances; Assessment and Levy of Taxes.

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18-15-110. Administration of finances; assessment and levy of taxes.

(a) Repealed by Laws 2017, ch. 62, § 3.

(b) The board of county commissioners, at the time of making the levy for county purposes, shall levy a tax for that year upon the taxable property in the district for necessary expenses of the district as determined by the district board. In no case shall the tax for the district exceed in any one (1) year the amount of two (2) mills on each dollar of assessed valuation. The taxes shall be collected at the same time and in the same manner as state and county taxes. The tax levy provided by this section is not part of the general county mill levy.


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