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boundaries of the unit. SECTION 4 LEVY OF TAXES, ADOPTION OF BUDGET The Board of County Commissioners hereby authorizes the levy of a tax upon each tract, parcel, or unit, whether owned in conjunction with land or not, otherwise subject to taxation, within that area which is or shall be receiving street lighting services or benefits within the Municipal Service Taxing Unit created hereby, with such exceptions as are set forth in Section 5 below. The tax shall be equal and uniform in amount upon each acre of land assessed and the minimum tax for any given tract, parcel or unit shall be not less than the one acre rate. The 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 manner as for the assessment, levy, collection, remittance and accounting of taxes by the Board as provided by law. The budget shall contain all or such portion of the estimated cost of providing street lighting and other services within the boundaries of the unit, as determined under the provisions of Section 3 hereof, as the Board shall determine to be necessary to provide such services. EXEMPTIONS FROM ASSESSMENT The following lands are exempted from the provisions of this Article for the purposes of assessments for street lighting benefits: A. Those parts of any platted and recorded subdivision which lie within the corporate limits of any municipality existing or hereafter created. B. All lands within the district owned by any church or church denomination that are held and used for the holding of church services. C. All lands owned and occupied by buildings owned and operated by the Indian River County School District for the pur- poses of operating a school for the education of the citizens -3-