7-13-2528. Financial administration of district. (1) The board of trustees shall, from any list prepared by the department of revenue as required by 7-13-2527, remove the names of any persons who have claimed exemption under this part prior to September 1 and shall prepare a budget for the expenses for the next year.
     (2) The budget, together with the list of persons residing in the district and subject to the special tax after all exemptions have been allowed as provided in this part, must be presented by September 1 to the board of county commissioners, who shall levy the tax requested by the trustees. The board shall levy the tax in accordance with the trustees' request. In preparing the budget, the board of trustees shall maintain separate budgets for television services and for FM translator services and shall specify the tax to be levied on property owners for these services. The tax must be certified to the county clerk and recorder, who shall notify the department of revenue for entry of the tax on the property tax record as against those persons and collected by the county treasurer as all other taxes are collected.
     (3) The county treasurer is the treasurer for the district and shall hold the taxes, as collected, in a separate fund to be disbursed upon warrants drawn by the trustees, at least two of whom shall sign any warrant for the disbursement of the funds by the county treasurer.

     History: (1), (2)En. Sec. 11, Ch. 198, L. 1961; amd. Sec. 1, Ch. 79, L. 1975; Sec. 70-418, R.C.M. 1947; (3)En. Sec. 12, Ch. 198, L. 1961; Sec. 70-419, R.C.M. 1947; R.C.M. 1947, 70-418, 70-419; amd. Sec. 4, Ch. 13, L. 1979; amd. Sec. 6, Ch. 479, L. 1979; amd. Sec. 2, Ch. 72, L. 1989; amd. Sec. 20, Ch. 27, Sp. L. November 1993.