(1) The proposed budget and mill levy for each board, commission, or other governing entity are subject to approval by the governing body.
(2) Except for a port authority created under Title 7, chapter 14, part 11, the taxes, revenue, or fees legally pledged for the payment of debt or for the operations of a regional resource authority are not subject to approval by the governing body.
(3) Except for judgment levies under 2-9-316 or 7-6-4015, all tax levies are subject to 15-10-420.