A. The county commissioners, the county excise board and all other proper officers of the county may make an annual levy upon all taxable property in the county in an amount not to exceed one-half (1/2) of one (1) mill per annum in counties of more than fifteen thousand (15,000) population. In counties of less than fifteen thousand (15,000) population, the proper officers of the county may make an annual levy upon all taxable property in the county of not exceeding one (1) mill per annum. The purpose of the levy is to raise funds for: 1. The support and maintenance of the fair, including the payment of premiums on livestock, poultry, agricultural and horticultural products, dairy products, boys' and girls' club work or other junior agricultural organizations which shall be in one class, products of domestic science and domestic arts, farm women's clubs, hand paintings, cultivated plants and flowers; 2. Necessary expenses of management of said fair, including office expenses, postage, telephone, digital and electronic communication, Internet and supporting equipment, salary and traveling expenses of the secretary, printing and necessary office supplies; 3. Premium ribbons and badges, clerical help, guards, superintendents and judges; 4. Advertising, decorating and cleaning the grounds and buildings; and 5. The repair of or erecting buildings owned and controlled by said county that are or will be used for free fair purposes. B. In the counties of this state having a population in excess of fifty-five thousand (55,000), according to the 1940 Federal Decennial Census and in which county there is not authorized a state fair, it shall be the mandatory duty of the county commissioners and the excise board and other officers of the county, to make annual levy for the purposes specified by this section upon all taxable property in such county of not less than one-fourth (1/4) of one (1) mill per annum. Added by Laws 1937, p. 274, § 5. Amended by Laws 1939, p. 241, § 3; Laws 1947, p. 2, § 2; Laws 1951, p. 2, § 2; Laws 2001, c. 146, § 191, emerg. eff. April 30, 2001. Renumbered from § 104e of this title by Laws 2001, c. 146, § 269, emerg. eff. April 30, 2001.
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