| 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 county 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. |