GENERAL ADMINISTRATIVE CONTROL OF PARKS 



441 



may assess such portion of the cost of such development 

 or improvement as it may deem equitable, not, how- 

 ever, in excess of fifty per cent of such total cost, upon 

 abutting, contiguous, adjacent or otherwise specially 

 benefited lands, in an amount not in excess of and in 

 proportion to the special benefits conferred upon such 

 lands by such development or improvement. Such 

 assessments shall be payable in not to exceed ten equal 

 annual installments, and said board may borrow money 

 in anticipation of the collection of such special assess- 

 ments, and the proceedings had in the levying and 

 collection of such special assessments, including the 

 issue of bonds of such district in anticipation of the 

 collection of deferred assessments, shall be as provided 

 in case of the levy and assessment of special assess- 

 ments for street improvements in municipalities, in so far 

 as such proceedings shall be applicable. 



Section 2976-10. Such board shall have power to 

 levy taxes upon all taxable property within such dis- 

 trict in an amount not in excess of one-tenth of one mill 

 upon each dollar of the assessed value of the property 

 in the district in any one year, subject, however, to the 

 combined maximum levy for all purposes otherwise 

 provided by law. After the budget commission of the 

 county in which said district is located shall certify 

 such levy, or such modification thereof they deem 

 advisable, to the county auditor, it shall be by him 

 placed upon the tax duplicate, and the board may 

 then borrow money in anticipation of the collection of 

 such tax, and issue the negotiable notes of such board 

 therefor in an amount not in excess of seventy-five per 

 cent of the proceeds of such tax, based upon the amount 

 of the current tax duplicate. Such notes shall not be 

 issued for a period longer than one year, and shall be 

 payable out of the proceeds of such levy, and to the 

 extent of such notes and the interest which may accrue 

 thereon, such levy shall be exclusively appropriated to 

 the payment of such notes, and shall be used for no 

 other purpose whatsoever. Any portion of such notes 

 remaining unpaid through any deficiency in such levy, 

 shall be payable out of the next ensuing levy, which 

 shall be made by said board in the next ensuing year 

 in an amount at least sufficient to provide for the pay- 

 ment of said notes, not, however, in excess of one-tenth 

 of one mill. 



Section 2976-100. All unexpended balances of funds 

 heretofore levied, or collected, under the provisions of 

 Section 2976-4 of the general code, shall be transferred 

 to the credit of, and shall be available for expenditure 

 by, the board herein provided for, to the extent that 

 such funds shall have been collected, from territory 

 included within such park district. Any balance of such 

 fund not so collected, shall be transferred to the general 

 fund of the county. All records, surveys and other prop- 

 erty or information acquired pursuant to the provisions 

 of Section 2976-2 to Section 2976-10 of the general code 

 shall also be delivered to, and become the property of 



said board, to the extent that they relate to lands 

 within such district. If such records, surveys, other 

 property and information were acquired with funds 

 produced in part from tax levies upon property located 

 outside said district, the amount of such funds shall be 

 ascertained and paid by said board into the county 

 treasury to the credit of the general fund of the county. 



Section 2976-10^. All funds under the control of said 

 board shall be kept in depositories selected in the man- 

 ner provided for the deposit of county funds, in so far 

 as such proceedings are applicable, and such deposits 

 shall be secured as provided in case of county funds. 

 The treasurer of the county wherein said district is 

 located shall be the custodian of the funds of the board 

 and shall be an ex officio officer of said board. He shall 

 pay the said funds out upon the warrant of the auditor 

 of the county wherein said district is located. The 

 auditor of the county in which said district is located 

 shall be an ex officio officer of the board and no contract 

 of said board involving the expenditure of money, shall 

 become effective until the auditor certifies that there 

 are funds of said board in the county treasury and 

 otherwise unappropriated, sufficient to provide there- 

 for. The auditor shall issue warrants to the treasurer 

 to disburse the funds of the board upon order of the 

 board evidenced by the certificate of the secretary in 

 such manner as the bureau of uniform accounting may 

 prescribe. The accounts of said board shall also be kept 

 in the manner to be prescribed by said bureau. 



Section 2976-10^. Each of said commissioners shall 

 be subject to removal at the discretion of the probate 

 judge, either upon complaint filed with such judge, or 

 upon his own motion. No such removal shall be made, 

 however, without giving such commissioner not less 

 than ten days' notice and a full opportunity to be heard 

 in his own behalf, which hearing shall be public. The 

 order removing such commissioner shall state the rea- 

 sons therefor and shall be entered upon the records of 

 the probate court. In case of such removal, or in case 

 of other vacancy in the office of commissioner, the 

 vacancy shall be filled by the probate judge by appoint- 

 ment for the unexpired term. 



Section 2976-10^. When conducive to the general 

 welfare any territory adjacent and contiguous to an 

 existing park district, whether located within or with- 

 out the county in which such district was created, may 

 be annexed to such park district as follows: Upon the 

 filing with the board of park commissioners of a petition 

 requesting such annexation, containing an accurate 

 description of the territory proposed to be annexed, 

 accompanied by an accurate map or plat of such terri- 

 tory, and signed either by a majority of the electors 

 residing within such territory or by not less than fifty 

 such electors, the board of park commissioners shall 

 determine whether they deem it advisable that such 

 annexation should be made. If they determine in favor 

 of such annexation, they shall make application to the 



