Section 40-7-42 Levy of taxes from book of assessments.
Section 40-7-42
Levy of taxes from book of assessments.
The county commission, at the first regular meeting in February in each year, shall levy the amount of general taxes required for the expenses of the county for the current year, not to exceed one half of one percent of the value of the taxable property as assessed for revenue for the state as shown by the book of assessments after it shall have been corrected, at the same time levying the amount of special taxes required for the county for the current year, which levy shall be made upon the same basis of valuation provided above and, when such levy shall be made, shall certify the rate or rates of taxation and the purpose or purposes for which the tax is levied to the tax assessor of the county.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §71.)