48-1412

48-1412. Effect of special road tax upon collection of general county tax within district

The levy and collection of the special road taxes within the district shall not exempt the property within the district from the levy and collection of the general county road tax by the board of supervisors, but the board shall appropriate annually to the use of the special road district an amount which in their judgment is equitable and just, not less than forty nor more than sixty-five per cent of the amount of road tax levied and collected within the special road district.