§ 34.23 CERTIFICATION AND FILING OF ADOPTED BUDGET.
   The governing body shall file with and certify to the Levying Board and File with the State Auditor, a copy of the adopted budget statement, together with the amount of the tax to be levied and proof of publication. The governing body shall not certify any tax that exceeds the maximum levy prescribed by state law; provided, in certifying the amount to be so levied, allowance may be made for delinquent taxes not exceeding 5% of the amount to be levied, plus the actual percentage of delinquent taxes for the preceding tax year.
(Prior Code, § 2-304)