7-16-2205. Authorization for mill levy. (1) The board of county commissioners of any county:
     (a) may make an appropriation in its annual budget for:
     (i) the upkeep, care, maintenance, operation, and support of a museum, including a museum district created under 7-16-2211 through 7-16-2219, a facility for the arts and the humanities, or a collection of exhibits as set forth in 7-16-2202;
     (ii) the support of a heritage preservation and cultural tourism commission and for heritage and cultural tourism resources;
     (iii) a grant program for private, nonprofit museums, for private, nonprofit facilities for the arts and the humanities, or for a heritage preservation and cultural tourism commission; and
     (b) may, subject to 15-10-420, annually levy a tax on the taxable valuation of the property subject to taxation in the county for the purposes described in subsection (1)(a) of this section. However, a levy for a museum district applies only to the property subject to taxation in the district.
     (2) The levy must be made at the same time as other levies are made for county and school purposes.
     (3) The proceeds from the collection of the levy must be kept in a special fund by the county treasurer and used, at the discretion of the board of county commissioners, solely for the purpose for which the levy was made.
     (4) A board of trustees of a museum district appointed as provided in 7-16-2217 may request the board of county commissioners to submit to the voters of the district at the next general or special election a levy on taxable property in the district for operation of the district or for maintenance or construction within the district.

     History: En. Sec. 2, Ch. 17, L. 1945; amd. Sec. 2, Ch. 173, L. 1975; R.C.M. 1947, 16-1164; amd. Sec. 1, Ch. 294, L. 1983; amd. Sec. 2, Ch. 455, L. 1985; amd. Sec. 5, Ch. 313, L. 1989; amd. Sec. 2, Ch. 440, L. 1993; amd. Sec. 52, Ch. 584, L. 1999; amd. Sec. 61, Ch. 574, L. 2001; amd. Sec. 13, Ch. 505, L. 2007.