15-10-104. Failure of county commissioners to levy. The action of the department of revenue in fixing the rate of taxation for state purposes is, in the absence of action by the board of county commissioners, a valid levy of the rate so fixed and imposes upon the county commissioners and all other officers charged with the performance of any duties under the revenue law the same obligations as if the board of county commissioners had made the levy at the proper time.

     History: En. Sec. 3826, Pol. C. 1895; re-en. Sec. 2599, Rev. C. 1907; re-en. Sec. 2151, R.C.M. 1921; Cal. Pol. C. Sec. 3715; re-en. Sec. 2151, R.C.M. 1935; amd. Sec. 148, Ch. 516, L. 1973; R.C.M. 1947, 84-3806.