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Begin at the intersection of the South line of Government Lot 2, Section 28, Township -33 South, Range 40 East, Indian River County, Florida, and the East bank of the Indian River; thence run southerly meandering the East bank of the Indian River to the South lines of Sections 33 and 34, Township - 33 South, Range 40 East; the same being on the South line of Indian River County, Florida; thence run East along the South lines of aforesaid Sections 33 and 34 (also part of the South line of Indian River County) to the East boundary of the State of Florida; thence run North and westerly along the East boundary of the State of Florida to the intersection of the South line of Government Lot 2, Section 27, Township 33 South, Range 40 East; thence run West along the South lines of Government Lot 2, Section 27 and Government Lot 2, Section 28, Township 33 South, Range 40 East to the point of beginning. Section 21-69. Determination of Cost of Service. The Municipal Service Taxing Unit is created for the purpose of providing and maintaining the water supply and distribution system within the boundary of said Unit. The Board of County Commissioners of Indian River County, Florida, shall determine each year the estimated cost of providing water services, including capital and equipment, improvements, rental and r acquisition and operating and maintenance costs and expenses for the ensuing County fiscal year within the boundaries of said Unit. Section 21-70 Levy of taxes, Adoption of Budget. The Board of County Commissioners of Indian River County, Florida, heeeby authorizes the levy of a tax not to exceed three (3) mills on all the real and tangible property within said Indian River County Water Municipal Service Taxing Unit created under the provisions of this Ordinance for the purpose of providing water services within the boundary of said Unit. Said tax shall be levied and a budget prepared and adopted by the Board at the same time and in the same manner as the 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 assessments, levies, collections, remittance and accountability of taxes by said Board as provided by law. Said budget shall contain all or such portion of the estimated costs -of providing water -services within the boundary of said Unit, determined under the provisions of section ..21-69 of this Ordinance, as said Board shall determine to be necessary