§ 1.4.1. Tax millage.

Subject to the reserved powers of the people under Article 5 of this Charter, the County shall have all necessary powers to levy taxes and to accomplish county and municipal purposes. Property situated within municipalities shall not be subject to taxation for services rendered by the County exclusively for the benefit of property or residents not within municipal boundaries, nor shall property situated in the unincorporated area of the county be subject to taxation for the benefit of the property or residents within municipal boundaries. To this end the Board of County Commissioners may by ordinance, subject to the limits set forth in Section 5.4.1. of this Charter, create districts for the purpose of levying ad valorem taxes and special assessments to pay for the furnishing of municipal services, and the tax imposed shall be within the limits of millage set for municipal purposes. Should such services be furnished within a municipality, the total millage levied by the municipality and the county district levy for municipal purposes shall not exceed the maximum millage set by law for municipal purposes.

(Amd. of 11-3-98; Amd. of 11-2-10)