7-22-2432. Financing of mosquito control district -- levy of district taxes -- limit on mill levy -- fee on structures. (1) The board of county commissioners of any county within which a mosquito control board has been created shall finance the operation of the district by levying a tax not exceeding 5 mills on the dollar of the total taxable valuation in the district on all property situated within the district at the time fixed by law for levy and assessment of taxes.
     (2) Instead of or in addition to imposing the levy authorized in subsection (1), the county commissioners may, upon an affirmative vote of a majority of the qualified voters residing in the mosquito control district, collect an annual fee from the owners of structures that are benefited by the mosquito control services offered by the district. The schedule of fees is as follows:
     (a) up to $20 per single-unit dwelling;
     (b) up to $20 per unit in a duplex dwelling;
     (c) up to $5 per unit in a multiple-unit dwelling;
     (d) up to $75 per commercial establishment;
     (e) up to $50 on each irrigated parcel of property that does not contain a dwelling; and
     (f) up to $15 on each nonirrigated parcel of property that does not contain a dwelling.
     (3) A countywide mosquito control district may be financed by a property tax pursuant to subsection (1) or a fee under subsection (2), but not by both a tax and a fee.
     (4) The fees provided for in subsection (2) must be collected with the general taxes of the county. The assessments are a lien on the property assessed.
     (5) The proceeds from the tax and the fees must be placed in a separate fund with the county treasurer of the county and must be used solely for the purpose for which the mosquito control district was created.

     History: En. Sec. 10, Ch. 183, L. 1953; amd. Sec. 1, Ch. 22, L. 1969; R.C.M. 1947, 16-4210(part); amd. Sec. 1, Ch. 782, L. 1991.