Section 14-116-610 - Levy of tax for operation and maintenance(a) On or before the first Monday in October of each year, the board shall estimate the amount necessary for the ensuing calendar year for operation and maintenance of the works of improvement provided for in the improvement plan, taking into account all available funding, and shall submit the estimate to the court, with a request that a tax levy be made for the amount needed.(b) If the court finds the amount to be fair and reasonable, it shall enter an order, which shall have the force and effect of a judgment, providing that there shall be levied against the benefited land within the improvement project area a tax sufficient to pay the estimated cost of operation and maintenance.(c) This tax may be a flat charge per acre or a charge against the benefited land in the proportion to the amount of the assessment of benefits on the land.