204.255. 1. It shall be the duty of the secretary of theboard of trustees of the common sewer district, on or before thefifteenth day of May in each year, to certify to the common sewerdistrict board of trustees the amount of money that will berequired during the next succeeding year to pay interest fallingdue on bonds issued and the principal of bonds maturing in suchyear, and the amount necessary to cover the estimated expenses ofmaintaining such sewer subdistrict system in good condition, orrenting or leasing of existing sewer facilities and ofmaintaining the subdistrict with its necessary expenses.
2. On receipt of such certificate it shall be the duty ofthe board of trustees of the common sewer district to levy such arate of taxes upon all the taxable property in the sewersubdistrict as will produce a sum of money sufficient for thepurposes aforesaid; provided, that the board of trustees of thecommon sewer district shall have no authority to levy such taxuntil the voters of the common sewer district or subdistrictshall have voted to incur such indebtedness.
3. On such order being made it shall be the duty of theboard of trustees of the common sewer district to cause such rateof taxation to be extended upon the tax books against all thetaxable property in the sewer subdistrict and the same shall becollected and remitted to the board of trustees of the commonsewer district by the collector of the revenue of the county atthe time, in the manner, and by the same means as state, county,school and other taxes are collected and remitted. All of thelaws, rights and remedies provided by the laws of this state forthe collection of state, county, school and other taxes shall beapplicable to the collection of taxes herein authorized to becollected.
(L. 1992 H.B. 1803 ยง 5, A.L. 1993 S.B. 80, et al.)