Section 48-2704 - Computation of tax rate; levyA. The board of supervisors of each county in which a district or any part thereof is located shall annually, at the time of levying county taxes, levy a tax to be known as the "(name of district) drainage district tax" sufficient to raise the amount reported to the board in the estimate by the board of directors.B. If the board of directors fails, neglects or refuses for any reason to report an amount sufficient to provide for the interest and redemption of all bonds issued by the district, as shown by the judgment rendered in the action to determine the validity of the bonds of the district provided for in section 48-2752, excepting bonds that have been duly and legally destroyed or cancelled under the provisions of this chapter, the board of supervisors shall levy an amount sufficient to provide for the interest and redemption of the bonds. If the bonds have been refunded under the provisions of article 8 of this chapter, the tax shall be sufficient to provide for the interest and redemption of the refunding bonds. Recording the judgment rendered in the action provided for in section 48-2752 in the office of the county recorder shall be legal notice to the board of supervisors of the issuance of bonds as therein described, but shall not be the exclusive means of notice.C. The board of supervisors shall determine the rate of tax by deducting fifteen per cent for anticipated delinquencies from the total assessed value of the real property included within the district within the county as it appears on the assessment rolls of the county, and dividing the amount necessary to be raised under this section by the remainder of the total assessed value.