§ 12-1010

(a) Within 10 calendar days after the authorization of the district by the governing body of the county, the district corporation shall provide the governing body of the county with a preliminary business improvement district tax roll.

(b) (1) The governing body of the county shall impose a business improvement district tax to provide funds for the operation of the district.

(2) The governing body of the county shall impose on members of the district who are owners of nonexempt property the district tax at a rate specified by the board and approved by the governing body.

(3) The tax imposed under this subsection may not count against a county tax cap.

(c) The district tax shall be collected in the same manner as real property taxes are collected and distributed each quarter to the district.

(d) A district shall reimburse the governing body of the county for the costs incurred in collecting the district tax.