The president and board of trustees may make an appropriation and levy for ESDA purposes, which appropriation and levy shall not exceed five cents ($0.05) per one hundred dollars ($100.00) of the assessed value of all taxable property, in addition to all other taxes, as provided by the state EMA act; provided, however, that the amount collectible under such levy shall in no event exceed twenty five cents ($0.25) per capita. (1983 Code § 2-4-6; amd. 2011 Code)