The board of supervisors of the county in which the district is situated shall, at the time of levying county taxes, levy a tax to be known as the “____ garbage and refuse disposal district tax,” sufficient to raise the amount reported to it by the district board, upon property of the district in the county.
The board of supervisors shall determine the rate of the tax by deducting 5 percent for anticipated delinquencies from the total assessed value of the taxable property of the district within the county as it appears on the assessment roll of the county, and then dividing the sum reported to it by the district board by the remainder of the total assessed value.