28-6712. Tax levies for county roads
A. For road purposes the board of supervisors may levy a real and personal property
tax of not more than twenty-five cents per one hundred dollars of property in the county
as valued for tax purposes. The board of supervisors shall levy and collect the tax at
the same time and in the same manner as other primary property taxes are levied and
collected.
B. The monies shall be paid into the county treasury for the benefit of the
highways in the county and shall be spent by the board with other monies received for
purposes of improvement of county roads.
C. Notwithstanding any other law, in counties with an assessed valuation of two
hundred million dollars or more, an amount of not more than twenty-five cents per one
hundred dollars assessed valuation may be budgeted, levied, collected and spent for road
purposes independently of and in addition to any other amounts lawfully available for
road purposes. This levy is in lieu of the levy permitted under subsection A.
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