(a) The power granted to the assembly to assess, levy and collect a general property tax has been exercised by this code; but the rate of levy, the date of equalization and the date when taxes become delinquent shall be fixed by resolution.

(b) The assembly shall annually determine the rate of levy before June 15. By July 1, the tax collector shall mail tax statements setting out the levy, dates when taxes are payable and delinquent, and penalties and interest.

(c) Except as required by KGBC 4.45.150, the assembly shall not levy an areawide property tax in excess of eight mills. This limit applies to the sum of the areawide school tax levied under KGBC 4.45.050(a)(1)(a) and any other areawide property tax levied under KGBC 4.45.050(a)(1)(b), but does not include any areawide special assessments, nonareawide levies, or service area levies.

(d) The eight-mill limitation set forth in subsection (c) of this section may not be amended unless the ordinance amending that section is first ratified by a majority of the voters in the borough voting on the issue at a regular or special election. [Ord. No. 1793A, § 4, 4-18-16; Ord. No. 1010, §1, 1-6-97; Ord. No. 2. Code 1974 §45.11.120. Code 1969 §69.05.035.]