242.492. In addition to any maintenance tax imposed under section242.490, the board of supervisors may set an annual processing fee forassessed tracts when the board determines that the costs of preparation andprocessing of the district's maintenance tax statement for such tractsexceed the amount of tax imposed. The amount of the fee shall bedetermined by the board of supervisors at the meeting in which the boardsets the maintenance tax under section 242.490. Such fee shall be usedsolely to reimburse the district for the costs associated with processingannual maintenance statements.
(L. 2006 S.B. 1002)