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A <br />SECTION 21.102. Determination of Cost of Service. Said <br />Municipal Service Taxing Unit is created for the purpose of providing <br />fire protection within the boundaries of said Unit. The Board <br />of County Commissioners in Indian River County, Florida, shall <br />determine each year the cost of providing fire protection, including <br />capital and equipment improvements, rentals and acquisitions, operating <br />and maintenance costs and expenses, for the ensuing County fiscal <br />year within the boundaries of said Unit. <br />Section 21-103. Levy of Taxes, Adoption of Budget. The <br />Board of County Commissioners of Indian River County, Florida, <br />hereby authorizes a levy of tax not to exceed three (3) mills on <br />all real and tangible property within said West Indian River County <br />Fire Protection Municipal Service Taxing Unit created under the <br />provisions of this Ordinance for the purpose of providing fire <br />protection within the boundaries of said unit. Said tax shall <br />be levied and a budget prepared and adopted by the Board at the <br />same time and in the same manner as the Board prepares and adopts <br />its County Annual Budget and levies taxes as provided by law. <br />Said taxes shall be assessed, levied, collected, be remitted to <br />and accounted for at the time and in the manner as the assessments, <br />levies, collections, remittance and accountability of taxes by <br />said Board as provided law. Said budget shall contain all or such <br />portions of the estimated cost of providing fire protection within <br />the boundaries of such unit, determined under the provisions of <br />Section 21-102 of this Ordinance, as said Board shall determine <br />to be necessary to provide such services. <br />Section 21-104. Disposition of Proceeds from Levy of Taxes <br />for Fire Protection. Those funds obtained from the levy of a tax <br />on all real and tangible property within the boundaries of said <br />unit shall be maintained in a separate account and used solely <br />for the purpose of providing fire protection within the boundaries <br />of such unit only. <br />-2- <br />