The “taxing authority” for each ADAMH/CMH/ADAS Board is permitted to levy taxes annually, subject to some limitations, on the real and personal property within the subdivision for the purpose of paying the Board’s operating expenses, for the acquiring or constructing of permanent improvements by the Board, or to supplement the general fund for the purpose of making appropriations for human, health, or social services.

For a single county ADAMH/CMH/ADAS board, the taxing authority is considered to be the board of county commissioners. In a multi-county board area, the ADAMH board itself is the taxing authority. Therefore, a joint-county alcohol, drug addiction and mental health services board or a board of county commissioners, on behalf of a single county ADAMH/CMH/ADAS Board, may seek a tax levy.