(1) A county may levy annually a tax not exceeding .0002 of taxable value of taxable property in the county for the establishment and maintenance of a public zoo. (2) The tax described in Subsection (1) is in addition to all taxes levied by counties and is not limited by the levy limitation imposed on counties by law. (3) The taxes described in this section shall be levied and collected in the same manner as other general taxes of the county and shall be deposited in a fund to be known as a County Zoo Fund. Renumbered and Amended by Chapter 14, 2025 Special Session 1
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