7-14-2502. Special bridge tax authorized -- combined ferry and bridge fund. (1) Each board may levy a special tax not to exceed 8 mills on all taxable property in the county for the purpose of constructing, maintaining, and repairing free public bridges, which includes those bridges within the municipalities.
     (2) An additional levy for these purposes may be made under the following conditions:
     (a) In any county where the taxable value of property in that county is $20 million or less, the board may, if necessary, levy 1 mill.
     (b) In counties where the taxable value of property in that county is not less than $20 million or more than $40 million, the board may, if necessary, levy 2 mills.
     (3) For the purposes of this section, a free public bridge is defined as any drainage structure located on, over, or through any road or highway.
     (4) These taxes must be levied and collected in the same manner as other taxes. Except when the county has a combined ferry and bridge fund, the money shall be kept as a special bridge fund, subject to the order of the board for use as herein provided, and shall not be transferable to any other fund.
     (5) If a county owns or operates a public ferry, the board may combine into a single fund the revenue from the county public ferry tax levy authorized in 7-14-2807, the revenue from the special municipal bridge levy authorized in 7-14-2503, and the revenue from the levy authorized by this section. The fund may be used for any lawful purpose authorized for bridges in this part or in Title 7, chapter 14, part 22, or for public ferries in Title 7, chapter 14, part 28.

     History: En. Sec. 7-102, Ch. 197, L. 1965; amd. Sec. 1, Ch. 57, L. 1973; R.C.M. 1947, 32-3602; amd. Sec. 1, Ch. 283, L. 1979; amd. Sec. 1, Ch. 36, L. 1989; amd. Sec. 1, Ch. 147, L. 1989.