Creation, §48-8-81. Levy of tax in, §§48-8-83, 48-8-83.1, 48-8-89.3. Referendum election to decide imposition of tax, §48-8-85. Resolution by governing authorities imposing tax, §48-8-84. Adoption, §48-8-86. Taxation of property in consolidated governments, §48-8-96. Time. Referendum election to decide imposition of tax, §48-8-85. Resolution by governing authorities in special districts imposing tax, §48-8-84. Adoption, §48-8-86.