(a) 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) A certified copy of the tax levy ordinance shall be filed with the county clerk not later than the second Tuesday in September. Such ordinances shall show the total appropriated for each item and the amount of tax levied therefor. (1963 Code § 10.202)