A. The county treasurer shall set up two accounts of funds in the name of the exposition and free fair:
1. One account shall be designated as “tax account”. The ad valorem taxes herein authorized to be appropriated pursuant to this section when collected shall be credited to the account; and
2. The other account shall be designated “miscellaneous revenue account”. Miscellaneous revenue shall include ticket sales and exposition space sales authorized to be collected pursuant to this section and any other revenue not derived from taxes shall be credited to the miscellaneous revenue account, when paid to such treasurer.
B. 1. All disbursement of funds from the tax account of the agricultural and industrial exposition and fair, except as otherwise provided for in this section and as otherwise provided by law governing the general funds of said county, shall be made upon sworn, itemized claims allowed by the board of directors and the board of county commissioners in the same manner as other county claims; and
2. Disbursement of funds from the miscellaneous revenue account shall be made in cash voucher claims allowed by the secretary of the board of directors.
C. Such claims shall be itemized and sworn to by claimants, and when allowed by the secretary of the board of directors, shall be filed with the county clerk of the county whose duty it shall be to forthwith issue a cash voucher to the county treasurer directing him or her to pay the claim out of the cash on hand and to the credit of such agricultural and industrial exposition and fair. No cash voucher claim shall be allowed nor filed and no cash voucher issued in payment thereof in excess of the cash actually on hand and in the possession of the county treasurer at the time of presentation for payment. No contract, debt nor obligation authorized or created by the board of directors in excess of the income realized shall be valid.
D. Premiums and prizes may be paid in cash immediately from the cash receipts of the fair without first being deposited with the county treasurer, in which event such payments must be itemized separately and distinctly in the annual account as a premium or prize paid with cash from current receipts.
Added by Laws 1947, p. 5, § 11. Amended by Laws 2001, c. 146, § 228, emerg. eff. April 30, 2001. Renumbered from § 131.11 of this title by Laws 2001, c. 146, § 270, emerg. eff. April 30, 2001.
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