Section 32-19-115 - Levy and collection of ad valorem taxes(1) Any district that is created pursuant to this article shall have the power, upon approval by the eligible electors of the district, to levy and collect ad valorem taxes on and against all taxable property within the district subject to the following provisions: (a) For purposes of this section, "eligible elector" shall have the same meaning as set forth in section 32-1-103 (5).(b) The levy and collection of ad valorem taxes shall be subject to the applicable provisions of the "Special District Act", article 1 of this title.L. 2007: Entire article added, p. 1200, § 15, effective July 1.