Every year the directors or commissioners of all taxing districts meet in open session to determine the amount of taxes to be collected the following year. Public questions or comments are welcomed during this process.
Once the budget has been adopted, the amount of taxes to be collected is certified to the county assessor. The assessor computes the levy rate required to raise the certified tax for each district, and ensures that none of the constitutional or statutory limitations are violated. After the county council has certified the levy rates, taxes are extended to all property within the boundaries of the respective districts.
The county treasurer mails tax bills on February 14 of the year in which they are collected, and the receipts are distributed back to the various districts.