| 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. |