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104.670 Tax for district, levy and collection of.

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104.670 Tax for district, levy and collection of. The board of directors, as soon as duly appointed and qualified, may levy an annual tax of <br>not more than fifteen cents (&#36;0.15) upon each one hundred dollars (&#36;100) of assessed <br>valuation of property within the district. This tax shall be certified to the county clerks of <br>the various counties and by them to the respective treasurers of their counties. The tax <br>shall be based upon the last preceding assessment for state and county purposes, its <br>collection shall conform to the collection of taxes for counties, and it shall constitute a <br>lien against the property subordinate only to state, county and city ad valorem taxes, and <br>the same provisions concerning the collection of delinquent taxes for counties shall apply. <br>The tax shall be added by the county clerk, as a separate item, to the next state and county <br>tax bill following the levy of the tax by the board of directors, and shall be collected <br>concurrently with the state and county taxes. Neither the property valuation administrator <br>nor the county clerk shall be entitled to any additional compensation for services rendered <br>in connection with the listing of property for taxation nor shall the sheriff receive any <br>additional compensation for the collection of the tax. Effective: June 17, 1978 <br>History: Amended 1978 Ky. Acts ch. 384, sec. 235, effective June 17, 1978. -- Created 1950 Ky. Acts ch. 42, sec. 23.