§ 159‑14. Trustand agency funds; budgets of special districts.
(a) Budgets of Special Districts. If the tax‑levyingpower of a special district is by law exercised on its behalf by a county orcity, and if the county or city governing board is vested by law withdiscretion as to what rate of tax it will levy on behalf of the specialdistrict, the governing board of the special district shall transmit to thegoverning board of the county or city on or before June 1 a request to levytaxes on its behalf for the budget year at a stated rate. The county or citygoverning board shall then determine what rate of tax it will approve, andshall so notify the district governing board not later than June 15. Failure ofthe county or city governing board to act on the district's request on orbefore June 15 and to so notify the district governing board by that date shallbe deemed approval of the full rate requested by the district governing board.Upon receiving notification from the county or city governing board as to whatrate of tax will be approved or after June 15 if no such notification isreceived, the district governing board shall complete its budget deliberationsand shall adopt its budget ordinance.
If the tax‑levying power of a special district is by lawexercised on its behalf by a county or city, and if the county or citygoverning board has no discretion as to what rate of tax it will levy on behalfof the special district, the governing board of the district shall notify thecity or county by June 15 of the rate of tax it wishes to have levied. If thedistrict does not notify the county or city governing board on or before June15 of the rate of tax it wishes to have levied, the county or city is notrequired to levy a tax for the district for the fiscal year.
If the taxes of a special district are collected on its behalf by acounty or city, and if the county or city governing board has no power toapprove the district tax levy, the district governing board shall adopt itsbudget ordinance not later than July 1 and on or before July 15 shall notifythe county or city collecting its taxes of the rate of tax it has levied. Ifthe district does not notify the county or city governing board on or beforeJuly 15 of the rate of tax it has levied, the county or city is not required tocollect the district's taxes for the fiscal year.
(b) Transfers from Certain Trust and Agency Funds. Except fortransfers to the appropriate special district or public authority, a unit oflocal government may not transfer moneys from a fund established to account fortaxes collected on behalf of a special district or from a fund established toaccount for special assessments collected on behalf of a public authorityunless the special district or public authority has ceased to function. (1971, c. 780, s. 1; 1973, c. 474, ss. 10, 11; 1975,c. 514, s. 9.)
§ 159‑14. Trustand agency funds; budgets of special districts.
(a) Budgets of Special Districts. If the tax‑levyingpower of a special district is by law exercised on its behalf by a county orcity, and if the county or city governing board is vested by law withdiscretion as to what rate of tax it will levy on behalf of the specialdistrict, the governing board of the special district shall transmit to thegoverning board of the county or city on or before June 1 a request to levytaxes on its behalf for the budget year at a stated rate. The county or citygoverning board shall then determine what rate of tax it will approve, andshall so notify the district governing board not later than June 15. Failure ofthe county or city governing board to act on the district's request on orbefore June 15 and to so notify the district governing board by that date shallbe deemed approval of the full rate requested by the district governing board.Upon receiving notification from the county or city governing board as to whatrate of tax will be approved or after June 15 if no such notification isreceived, the district governing board shall complete its budget deliberationsand shall adopt its budget ordinance.
If the tax‑levying power of a special district is by lawexercised on its behalf by a county or city, and if the county or citygoverning board has no discretion as to what rate of tax it will levy on behalfof the special district, the governing board of the district shall notify thecity or county by June 15 of the rate of tax it wishes to have levied. If thedistrict does not notify the county or city governing board on or before June15 of the rate of tax it wishes to have levied, the county or city is notrequired to levy a tax for the district for the fiscal year.
If the taxes of a special district are collected on its behalf by acounty or city, and if the county or city governing board has no power toapprove the district tax levy, the district governing board shall adopt itsbudget ordinance not later than July 1 and on or before July 15 shall notifythe county or city collecting its taxes of the rate of tax it has levied. Ifthe district does not notify the county or city governing board on or beforeJuly 15 of the rate of tax it has levied, the county or city is not required tocollect the district's taxes for the fiscal year.
(b) Transfers from Certain Trust and Agency Funds. Except fortransfers to the appropriate special district or public authority, a unit oflocal government may not transfer moneys from a fund established to account fortaxes collected on behalf of a special district or from a fund established toaccount for special assessments collected on behalf of a public authorityunless the special district or public authority has ceased to function. (1971, c. 780, s. 1; 1973, c. 474, ss. 10, 11; 1975,c. 514, s. 9.)
§ 159‑14. Trustand agency funds; budgets of special districts.
(a) Budgets of Special Districts. If the tax‑levyingpower of a special district is by law exercised on its behalf by a county orcity, and if the county or city governing board is vested by law withdiscretion as to what rate of tax it will levy on behalf of the specialdistrict, the governing board of the special district shall transmit to thegoverning board of the county or city on or before June 1 a request to levytaxes on its behalf for the budget year at a stated rate. The county or citygoverning board shall then determine what rate of tax it will approve, andshall so notify the district governing board not later than June 15. Failure ofthe county or city governing board to act on the district's request on orbefore June 15 and to so notify the district governing board by that date shallbe deemed approval of the full rate requested by the district governing board.Upon receiving notification from the county or city governing board as to whatrate of tax will be approved or after June 15 if no such notification isreceived, the district governing board shall complete its budget deliberationsand shall adopt its budget ordinance.
If the tax‑levying power of a special district is by lawexercised on its behalf by a county or city, and if the county or citygoverning board has no discretion as to what rate of tax it will levy on behalfof the special district, the governing board of the district shall notify thecity or county by June 15 of the rate of tax it wishes to have levied. If thedistrict does not notify the county or city governing board on or before June15 of the rate of tax it wishes to have levied, the county or city is notrequired to levy a tax for the district for the fiscal year.
If the taxes of a special district are collected on its behalf by acounty or city, and if the county or city governing board has no power toapprove the district tax levy, the district governing board shall adopt itsbudget ordinance not later than July 1 and on or before July 15 shall notifythe county or city collecting its taxes of the rate of tax it has levied. Ifthe district does not notify the county or city governing board on or beforeJuly 15 of the rate of tax it has levied, the county or city is not required tocollect the district's taxes for the fiscal year.
(b) Transfers from Certain Trust and Agency Funds. Except fortransfers to the appropriate special district or public authority, a unit oflocal government may not transfer moneys from a fund established to account fortaxes collected on behalf of a special district or from a fund established toaccount for special assessments collected on behalf of a public authorityunless the special district or public authority has ceased to function. (1971, c. 780, s. 1; 1973, c. 474, ss. 10, 11; 1975,c. 514, s. 9.)
