| When a county tax is authorized, the county commissioners, |
within 30 days of that authorization, shall apportion it upon the |
municipalities and other places according to the last state |
valuation and fix the date for the payment of the tax, except |
that the commissioners shall separately apportion the budgeted |
cost of noncontracted rural sheriff patrol services in reasonable |
proportion to the degree those services are provided among the |
municipalities and unorganized territories within the county. |
This date may not be earlier than the first day of the following |
September. They may add that sum above the sum so authorized, |
not exceeding 2% of that sum, as a fractional division |
necessitates and demonstrate that necessity in the record of that |
apportionment, and issue their warrant to the assessors requiring |
them to immediately assess the sum apportioned to their |
municipality or place, and to commit their assessment to the |
constable or collector for collection. The county treasurer |
shall immediately certify the millage rate to the State Tax |
Assessor. The State Tax Assessor shall separately assess this |
millage rate upon the real and personal property in the |
unorganized territory within the appropriate county. |