Sec. 68B-4. Levy of Tax.

The County Council must levy against the assessable real property in each district a tax rate sufficient to create the revenue necessary to pay the costs paid or reasonably expected to be paid in the next fiscal year by the County to construct the noise abatement project in each district. Costs include any principal and interest payments that are associated with any bond or other debt instrument issued by the County to finance the construction of a noise abatement project.

The tax is levied and collected as other County real property taxes are levied and collected by law.

The tax has the same priority, bears the same interest and penalties, and in every respect must be treated the same as other County real property taxes.

The tax rate may vary from one district to the other.

The County must record in the land records for each property within the districts that the property is subject to the requirements of this Chapter.