The board of county commissioners shall annually levy an ad valorem tax within the
unit to provide funding for the provision of those services and improvements as determined
by the board and which are authorize herein. The board shall levy the ad valorem tax
against the non-exempt assessed value of all real and tangible taxable property within
the unit. Said tax shall be levied and a budget prepared and adopted by the board
at the same time and in the same manner as the board prepares and adopts its county
annual budget and levies taxes as provided by law. Said taxes shall be assessed, levied,
collected, remitted to and accounted for at the same time and in the same manner as
the assessment, levy, collection, remittance and accountability of taxes by said board
as provided by law.
(Ord. No. 13-21, § 3, 8-20-13)
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