AGO 1954 NO. 243 > Apr 21 1954
TAXATION ‑- AD VALOREM PROPERTY TAX ‑- FIRE PROTECTION DISTRICT BUDGETS ‑- FUNCTION OF COUNTY ASSESSOR AND AUDITOR IN RELATION THERETO
Neither the county auditor nor the county assessor is required to calculate the millage which would be necessary to produce a sum budgeted by a fire protection district, but after the taxes for such districts have been levied, the assessor must then compute the levy in terms of millage. Fire protection districts should submit their annual budgets to the county commissioners in terms of specific sums of money.