Section 399. Consolidated health district; expenses

1. The board of health
  of each consolidated health district shall from time to time  audit  all
  accounts,  and  allow  or reject all charges, claims and demands against
  such health district for the remuneration and  expenses  of  the  health
  officer,  registrar  or  registrars, and for all other expenses lawfully
  incurred by said board of health or on its authority.
    2. (a) Unless the board of health of such consolidated health district
  adopts the estimate system of payments as provided by this section  they
  shall,  prior  to  the  annual  meeting of the board of supervisors each
  year, make an abstract to be known as the consolidated  health  district
  abstract,  of  the  names  of  all  persons  who  have presented to them
  accounts to be audited, the amounts claimed by each such person and  the
  amounts  finally audited and approved by them respectively, and, if such
  district be wholly in one county, shall deliver  such  abstract  to  the
  clerk of the board of supervisors.
    (b)  If  such consolidated health district be located in more than one
  county the board of health of  such  district  shall  divide  the  total
  amount  of  the  consolidated  health  district  abstract as audited and
  approved in proportion to the assessed valuation of the real property of
  the towns, villages or  cities  of  such  consolidated  health  district
  located in each county, with a statement of the amount due from the real
  property  of  each  town,  village  or  city  of the consolidated health
  district in each such county on account of the expenses of such board.
    (c) The board of supervisors of each such county shall levy a tax upon
  the real property of each town, village or city within such consolidated
  health district sufficient to provide for the sums audited and  approved
  by  the  board  of health thereof and chargeable to the real property of
  each town, village or city of the consolidated health district  in  each
  such county.
    (d) Such sums, when collected and paid to the county treasurer of each
  such  county, respectively, shall be paid by him to the president of the
  board of health and shall be disbursed by him  in  accordance  with  the
  abstract  of  claims  audited  and  approved by such board of health, as
  provided by this section.
    3. (a) The board of health of any  consolidated  health  district  may
  annually  make an estimate of the expenses of such board for the ensuing
  calendar year and, if such district  be  wholly  in  one  county,  shall
  deliver  a  certified copy of such estimate to the clerk of the board of
  supervisors of such county prior to the  annual  meeting  of  the  board
  preceding such year.
    (b)  If  such consolidated health district be located in more than one
  county, the board of health of such district shall proportion the  total
  amount  of  such estimate in the same manner as provided by this section
  for proportioning the expenses of  such  a  district  when  audited  and
  approved  by  the  board, and shall deliver to the clerk of the board of
  supervisors of each such county  a  certified  statement  of  the  total
  estimate and the amount due from the real property of each town, village
  or  city  of  the  consolidated  health  district in each such county on
  account thereof.
    (c) The board of supervisors of each county shall levy a tax upon  the
  real  property within such health district sufficient to provide for the
  portion of the amount of such estimate chargeable to the  real  property
  of  each  town,  village  or city of the consolidated health district in
  each such county.
    (d) Such sums, when collected and paid to the county treasurer of each
  county respectively, shall be paid by him to the president of the  board
  of  health  and  shall be disbursed by the board of health in accordance
  with the estimates.

    (e) After such estimate system has  been  adopted  by  a  consolidated
  health  district,  the  board  of  health  thereof shall deduct from the
  estimate for the succeeding calendar year the amount, if any,  remaining
  in  the  custody  of such board after all of the liabilities incurred on
  account  of  the preceding estimate have been paid, before the certified
  statement of the total  estimate  and  the  amount  due  from  the  real
  property  of  each  town,  village  or  city  of the consolidated health
  district in each such county is certified to the  respective  clerks  of
  the boards of supervisors for collection.
    4.  A  consolidated  health  district may adopt the estimate system as
  provided by this section, and, as provided by this section, may make and
  file with the clerk of the board of supervisors of  the  county,  or  if
  such  district be located in more than one county, with the clerk of the
  board of supervisors of each such county, an estimate for the  remainder
  of the current year and for the ensuing calendar year.