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the unincorporated area or Indian River County existing on January 1, 1976, and the lst day of January of each year thereafter. Section 21-74. Determination of Cost of Service: Said Municipal Service Taxing Unit is created for the purpose of pro- viding a landfill site, developing said site and disposing of solid wastes within the boundaries of said Unit only. The Board shall determine each year the estimated cost of creating and operating the landfill and disposal of solid waste for the ensuing county fiscal year within the boundaries of said Unit. Section 21-75. Levy of Taxes; Adoption of Budget: The Board hereby authorizes the levy of a tax not to exceed three (3) mills on all the real and taxable property within the Indian River County Landfill and Solid [caste Disposal Municipal Service Taxing Unit created under the provisions of this Ordinance for the purpose of providing a landfill facility and solid waste disposal within the boundaries of said unit only. Said tax shall be levied and a budget prepared and adopted by '-he Board at the same time and in the same manner as said Board prepares and adopts its County annual budget and levies taxes as provided by law. Said taxes shall be assessed, levied, collected, remitted to and accounted for at the time and in the manner as the assess- ment, levy, collection, remittance and accountability of taxes by the Board as provided by law. Said budget shall contain all, or such portion, of the estimated cost of the disposal of solid waste within the boundaries of said unit only determined under the provisions of Section 21=74 of this Ordinance as said Board shall determine to be necessary to provide such services. • Section 21-76. Disposition of Proceeds from Levy of Taxes for Solid waste Disposal: Those funds obtained from the levy of a tax on all the real and taxable property within the boundaries of such unit shall be maintained in a separate account -3-