Basis for estimating the tax.
In estimating the amount to be levied for said horticultural tax the board shall take into consideration the expense of such inspection and disinfection for the ensuing year, and the amount which will be collected under the provisions of this chapter on properties disinfected.
[ 1961 c 11 s 15.08.270. Prior: 1919 c 195 s 3, part; 1915 c 166 s 13, part; RRS s 2851, part.]