(A) The Board shall annually budget the necessary money to meet the expenses of operation and maintenance of the district, including repairs, fees, salaries, depreciation on all depreciable assets, rents, supplies, contingencies, bond redemption, and all other expenses lawfully incurred by the district. After estimating expenses and receipts of money, the Board shall establish the tax levy required to fund the estimated budget.
(B) The budget must be approved by the fiscal body of the county, the County Board of Tax Adjustment, and the Department of Local Government Finance.
(C) Upon approval by the Department of Local Government Finance, the Board shall certify the approved tax levy to the auditor of the county having land within the district. The Auditor shall have the levy entered on the County Treasurer's tax records for collection. After collection of the taxes the Auditor shall issue a warrant on the treasurer to transfer the revenues collected to the Board, as provided by statute.
(Ord. 2015-3, passed 5-5-15)