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<br />ENCLOSURE <br /> <br />Article 9 <br />Revenue Authority and Limitations <br /> <br />1. Section 1 - Scope of Authority <br /> <br />Subject to the provisions of this Article, Cass County will have the authority by ordinance or <br />resolution of the Board of County Commissioners, to levy and collect property taxes, sales <br />taxes, income taxes, motor vehicle registration fees, excises, fees and special assessments for <br />benefits conferred. <br /> <br />Section 2 - Limitations <br /> <br />1. No ordinance or resolution may be adopted by the Board of County Commissioners <br />levying property taxes in excess of 75 mills in total until referred by the Board of County <br />Commissioners for approval by the electorate at any regular county election. This mill <br />levy limit does not include any levies certified to the Board of County Commissioners by <br />any other governing body. <br /> <br />2. No ordinance or resolution may be adopted by the Board of County Commissioners <br />implementing any new or additional tax not currently being levied or assessed until <br />referred by the Board of County Commissioners for approval by the electorate at any <br />regular county election. <br /> <br />3. Any ordinance or resolution submitted to the electorate must be approved by a <br />majority vote of the electors voting. <br /> <br />4. In order to be subject to the assessment provisions of this Article, all property must be <br />assessed in a uniform manner as prescribed by the state board of equalization and the <br />state supervisor of assessments. No ordinance or resolution of the Board of County <br />Commissioners may supersede any state law which determines what property is subject <br />to or exempt from ad valorem, sales or use taxes. <br />