Sec. 1100.355. IMPOSITION OF TAX. (a) After the board finds that the district is dissolved, the board shall: (1) determine the debt owed by the district; and (2) impose on the property included in the district's tax rolls a tax that is in proportion of the debt to the property value. (b) The board may institute a suit to enforce payment of taxes and to foreclose liens to secure the payment of the taxes.
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