(A) Not sooner than ten days after the publication of the appropriation ordinance, a tax levy ordinance shall be enacted, as required by law, levying such taxes as may be needed to meet the anticipated expenses of the coming year, together with such taxes as may be required to meet outstanding bond issues, or for purposes payable from special taxes properly authorized.
(B) (1) A certified copy of the tax levy ordinance shall be filed with the appropriate county clerks not later than the last Tuesday in December.
(2) Such ordinances shall show the total appropriated for each item, and the amount of tax levied therefor.
(2016 Code, § 8.202)