Before October first in each fiscal year and after the annual budget for the following fiscal year has been approved and adopted, the board of county commissioners shall, for each particular fund out of which appropriations are payable, levy a tax that is sufficient to raise the difference between all appropriations contained in the budget for the next fiscal year, payable out of each particular fund, and all revenue likely to be received by each particular fund during the next fiscal year from all sources, including the unobligated fund balance of each particular fund, but not including real property taxes or any amount authorized by law to be held in reserve. Nothing in this section authorizes any tax levy that exceeds any limitation upon tax levies now or hereafter imposed by any law of this state.
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