There is hereby created a special tax district for a portion of the county which is more fully described and delineated on a plat captioned "A Map of the Special Tax District," dated November 2, 1978, prepared by Thomas W. Bailey and recorded in the register of deeds office for the county, in the file cabinet, which plat is made a part and parcel of this description by this reference. The special tax district shall be known as the Sangaree Special Tax District.

In addition to the services rendered by the county on a countywide basis, the county shall provide within the boundaries of the Sangaree Special Tax District the following services: fire protection, solid waste collection; recreation; and maintenance of streets, drainage ditches and greenways.

There shall be created an advisory commission, to be known as the Sangaree Special Tax District Advisory Commission, to advise the county council of the nature and level of services desired by the residents and homeowners within the district. The commission shall consist of five members, who shall be appointed by the county council for terms of two years or until their successors are appointed and qualified. The members of the commission shall own real property within the district. The commission shall elect annually one of its members to serve as chairperson and one of its members to serve as secretary. It shall meet on call of the chairperson or a majority of its members or at such other scheduled times as it may deem necessary.

The auditor of the county is hereby authorized, empowered, directed and required to levy upon all taxable property lying within the boundaries of the Sangaree Special Tax District, in addition to any countywide tax, a tax of sufficient mills, not to exceed the maximum tax prescribed in this section, to raise sufficient tax money to defray the costs and expenses for providing the additional services described in this division; provided, however, that the maximum tax to be levied for this special tax district shall be 100 mills of the assessed value. The assessed value of the property located in the district shall be determined by taking four percent of the value of the owner-occupied residences and six percent of the market value of all other taxable property.

The additional services provided for in this division shall be provided by the use of the county employees and equipment or by contract with any private agencies approved by the county council.