Not sooner than 10 days after the publication of the appropriation ordinance and on or before the second Tuesday in December in each year, a tax levy ordinance shall be enacted as required by law levying the taxes as may be needed to meet the anticipated expenses of the coming year, together with the taxes as may be required to meet outstanding bond issues or for purposes payable from special taxes properly authorized. A certified copy of the tax levy ordinance shall be filed with the County Clerk not later than the second Tuesday in September. The ordinance shall show the total appropriated for each item and the amount of tax levied therefor.
(1992 Code, § 35.001)