A certified copy of the ordinance imposing the village tax as aforesaid shall be filed annually, on or before the last Tuesday in December, with the county clerk, whose duty it shall be to ascertain the rate percent which, upon the total valuation of all property subject to taxation within the village, as the same is assessed and equalized for state and county purposes, will produce a net amount not less than the amount so directed to be levied and assessed, and it shall be the duty of the county clerk to extend such tax in a separate column upon the book of the collector of state and county taxes within the village. (1993 Code p. 121 § 409.1-2; amd. 2006 Code)