An ad valorem services tax is levied on the ad valorem value of real property in the
district subject to ad valorem taxation to pay, wholly or partially, the cost of providing,
supplementing and/or enhancing local government services within the district and to
construct and maintain facilities therefor. The millage rate of the services tax for
the initial tax year of 2015 shall be $3.50 per $1,000.00 of assessed valuation, or
three and one-half (3.5) mils. The services tax millage rate for future years shall
be set annually by the board, or if the board takes no action to set the millage rate
for any year, the millage rate shall remain the rate applicable to the immediately
preceding year. The value of this tax shall be fair and reasonable, bearing a substantial
relationship to the local government services provided in the district for the benefit
of all property owners in the district.
(Amd. of 11-11-14)
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