On or before the third Monday in July of each year, the county auditor shall deliver to the secretary of each cemetery maintenance district within the county a statement showing the aggregate valuation of all the taxable property in such district; and thereafter the cemetery board shall levy the taxes herein provided for.

[(27-120) 1927, ch. 197, sec. 18, p. 264; I.C.A., sec. 27-119; I.C., sec. 28-120 (1948 Ed.); am. 2012, ch. 38, sec. 1, p. 115.]