1. 1. When one hundred voters of any county file a petition with the governing body of the county requesting that an annual tax be levied for the establishment and maintenance of free public parks in the county and providing for suitable entertainment therein and specify in their petition a rate of taxation as provided in this section, the governing body of the county shall submit the following question to the voters.

2. 2. The question shall be submitted in substantially the following form:

   Shall a ______ cent tax per one hundred dollars assessed valuation be levied for public parks?
   ☐ YES	☐ NO

   ­­­If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the tax authorized in this section shall be in effect. If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the county shall have no power to impose the tax authorized in this section until the governing body of the county resubmits another proposal to authorize the governing body of the county to impose the tax authorized by this section and such proposal is approved by a majority of the qualified voters voting thereon.

3. 3. The tax authorized in this section shall be levied and collected in the same manner as other general taxes of the county, shall be deposited in the county treasury in a special trust fund and shall be used solely for the establishment and maintenance of free public parks in the county and providing for suitable entertainment therein.

(L. 1994 H.B. 1200 & 1192 § 1)