42-17253. Computing municipal tax rate; levy
A. Within five days after the assessment roll has been finally made, revised and equalized, the clerk of the board of supervisors shall:
1. Compute the assessed valuations of all cities and towns whose taxes are included in the roll.
2. Arrive at the total assessed valuation of all property that is subject to taxation by cities and towns in the county.
B. The clerk shall deliver to the governing body of each city and town the aggregate total amount of valuation of all the property in the city or town.
C. The governing body of each city and town shall:
1. Compute the tax rate per one hundred dollars of valuation to be levied for each separate fund for which taxes are to be levied and collected.
2. By resolution levy the tax for the city or town.
3. Deliver a certified duplicate of its tax levy to the county board of supervisors on or before the day on which the board of supervisors levies the county tax.