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(A) For the purposes of this section, the following definition shall apply unless the context clearly indicates or requires a different meaning.
TAXING DISTRICT. Includes, but is not limited to, the county.
(B) It is the purpose of this section to provide the County Board with the authority to recover its actual costs of extending and collecting taxes on behalf of all taxing districts.
(C) The County Collector shall determine the total actual costs to the county of extending and collecting taxes on behalf of taxing districts within the county and charge each taxing district its proportionate share of those costs. The proportionate share of a taxing district shall be determined by applying the same percentage to the actual total cost of extension, as its extension (dollar amount) bears to the total extension (dollar amount).
(D) The cost analysis required by this section in order to determine a taxing district’s proportionate share of the costs to the county shall be determined by an independent auditing firm. The auditing firm shall be designated by the County Board.
(E) The resultant amount due under division (C) above shall be billed to each taxing district after tax collections have been distributed to all taxing districts within the county.
(1980 Code, § 40.06) (Sup. Rec. Bk. , p. 459, adopted 10-30-1974)