1. (1) Not more than two mills on the dollar in the aggregate for any of the following sections:

   1. (i) 16902 (relating to establishing county roads).
   2. (ii) 16903 (relating to acquisition of rights-of-way of abandoned railroads).
   3. (iii) 16904 (relating to joint action by counties).
   4. (iv) 16906 (relating to maintenance and repair of county roads).
   5. (v) 16908 (relating to borrowing money, bond issue and tax levy).
   6. (vi) 16909 (relating to changing part of road upon agreement).
   7. (vii) 16910 (relating to assessment of benefits).
   8. (viii) 16911 (relating to interest on benefits assessed).
   9. (ix) 16912 (relating to liens for benefits assessed).
   10. (x) 16913 (relating to sidewalks along county roads).
   11. (xi) 16914 (relating to lights along county roads).

2. (2) Not more than two mills on the dollar in the aggregate for any of the following sections:

   1. (i) 16920 (relating to adoption of system of main thoroughfares).
   2. (ii) 16921 (relating to improvement of municipal roads).
   3. (iii) 16922 (relating to plan of system to be followed and variations).
   4. (iv) 16923 (relating to improvement of roads not part of system on contribution from parties interested).

3. (3) Not more than two mills on the dollar in the aggregate for any of the following sections:

   1. (i) 16930 (relating to purchase, location, construction, operation and maintenance authorized).
   2. (ii) 16931 (relating to contracts or lease for special use of improvements).
   3. (iii) 16932 (relating to taking street or other property of municipal corporation).

The county commissioners may levy, assess and collect annual taxes upon all real and personal property within the county taxable for county purposes to acquire and secure a fund from which to pay all costs, damages and expenses required in the locating, opening, building, improving, widening, straightening, extending, maintaining, repairing or vacating of roads or parts of the road, and to take and use land as may be necessary in constructing and maintaining proper slopes, embankments, fills, culverts, embankment approaches and termini for roads, tunnels, subways and underground roads. The money raised may not be expended for any purpose other than those for which the tax was levied, except for the maintenance, repair, construction and reconstruction of any county bridge or bridges whether or not located on a county road or roads. The taxes shall be at the following rates and retained, respectively, for the following purposes:

Cross References. Section 16907 is referred to in section 14970 of this title.