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trash collection, sidewalks, drainage, transportation and other <br />essential services, and shall hereinafter be referred to throughout <br />this Ordinance as "Multi -Services". The boundaries of the Indian <br />River County Multi -Purpose Municipal Service Taxing Unit shall <br />be coterminious with all of the unincorporated areas existing on <br />October 1, 1980 and on the lst day of October of each year thereafter <br />within the boundaries of Indian River County, Florida. <br />Section 21-113. Determination of Cost of Service. Said <br />Municipal Service Taxing Unit is created for the purpose of providing <br />the said multi -services as defined above within the boundaries <br />of said Unit. The Board of County Commissioners of Indian River <br />County, Florida, shall determine each year the cost of providing <br />the multi -services as defined above, including capital improvements, <br />acquisitions, operating, and maintenance costs and expenses, for <br />the ensuing County fiscal year within the boundaries of said Unit. <br />Section 21-114. Levy of Taxes, Adoption of Budget. <br />The Board of County Commissioners of Indian River County, Florida, <br />hereby authorizes the levy of a tax not to exceed three (3) mills <br />on all the real and tangible property within the said Indian River <br />County Multi -Purpose Service Taxing Unit created under the provisions <br />of this Ordinance for the purpose of providing the multi -services <br />as defined above within the boundaries of said Unit. Said tax <br />shall be levied and a budget prepared and adopted by the Board <br />at the same time and in the same manner as the Board prepares and <br />adopts its County annual budget and levies taxes as provided by <br />law. Said taxes shall be assessed, levied, collected, remitted <br />to and accounted for at the time and in the manner as the assessments, <br />levies, collec'Lions, remittance and accountability of taxes by <br />said Board as provided by law. Said budget shall contain all or <br />such portion of the estimated cost of said multi -services as defined <br />above within the boundaries of such Unit, determined under the <br />provisions of Section 21-113 of this Ordinance, as said Board shall <br />determine to be necessary to provide such services. <br />-2- <br />