(1) The board of trustees may, after adoption of the budget statement for such district,
annually levy and collect the amount of taxes provided in the adopted budget statement
of the district to be received from taxation for corporate purposes upon property
within the limits of such road improvement district to the amount of not more than
three and five-tenths cents on each one hundred dollars upon the taxable value of
the taxable property in such district for general maintenance and operating purposes
subject to section 77-3443. The board shall, on or before September 20 of each year, certify any such levy to
the county clerk of the counties in which such district is located who shall extend
the levy upon the county tax list.
(2) The county treasurer of the county in which the greater portion of the area of
the district is located shall be ex officio treasurer of the road improvement district
and shall be responsible for all funds of the district coming into his or her hands.
The treasurer shall collect all taxes and special assessments levied by the district
and collected by him or her from his or her county or from other county treasurers
if there is more than one county having land in the district and all money derived
from the sale of bonds or warrants. The treasurer shall not be responsible for such funds until they are received by him
or her. The treasurer shall disburse the funds of the district only on warrants authorized
by the trustees and signed by the president and clerk.
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