(a) When any new county is organized the county commissioners of the counties from which the new county is formed shall: (i) Determine the amount of county indebtedness existing at the time of the division; (ii) Determine the total assessed value of the property of both the original and newly organized counties. (b) The proportion of indebtedness for which the new county is liable shall be determined by dividing the assessed value of the new county by the assessed value of the original county before the division. The assessed value figures will be taken from the assessment made before the division.
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