§2119.__Duties

In addition to any duties expressly conferred by its charter, a municipal service district created pursuant to this chapter has the duties set forth in this section.

1.__Establishment of budget.__A municipal service district shall establish and maintain a budget system and has the duty and sole authority to adopt a single budget for the municipal service district, its school department and the participating municipalities.__The municipal officers of each participating municipality shall provide to the municipal service district officers, at least 90 days prior to the beginning of the fiscal year, its proposed budget requirements.__The school board of directors shall also provide to the municipal service district officers, at least 90 days prior to the beginning of the fiscal year, the proposed budget requirements of the municipal service district's school department.

2.__Taxation; standardization and uniform rate required.__ Notwithstanding Title 36, Part 2, a municipal service district constitutes a multi-municipal primary assessing district as though established by the State Tax Assessor pursuant to Title 36, chapter 102, subchapter 1 and must otherwise be treated for property tax purposes as though it is a single municipality.__ Notwithstanding Title 36, Part 2, the municipal service district officers have the authority and responsibility provided in Title 36, Part 2 to municipal officers, assessors or tax collectors relative to the administration of the property tax within the jurisdictional limits of the municipal service district.__Within 3 years from the creation of a municipal service district, the property tax and fiscal years of the participating municipalities must be standardized and the municipal service district officers shall perform a revaluation of all taxable property located in the municipal service district consistent with the requirements of Title 36, Part 2.__After the revaluation, a uniform tax rate must then apply against all taxable property located in the municipal service district.__Until such standard valuation basis applies, the municipal service district officers shall assess against each participating municipality's local assessment rolls that municipality's share of expenses to be raised through the local property tax, determined by adjusting the total municipal taxable property valuations to 100% of just value using each municipality's certified assessment ratio.

3.__Education.__A municipal service district, through its school board of directors, has all the powers conferred and shall