A. The board of supervisors in each district may supply funds from other designated sources or, in lieu thereof, shall annually, at the time of levying other taxes, levy a special community college tax on property to be determined by each county comprising the district for the purpose of maintaining the district or for capital outlay. For purposes of this subsection "capital outlay" means the expenditures which result in the acquisition of fixed properties such as land, temporary, permanent or portable buildings and development or permanent improvements to land or construction of buildings. The tax shall be at a rate sufficient to provide the amount proposed in the annual estimate of funds as needed to maintain the district for the current fiscal year, after deducting from the total estimate the amount of funds appropriated for the district by the legislature, but shall not be in excess of the levy limitation prescribed in Title 42, Chapter 17, Article 2. The tax shall be added to and collected in the same manner as other county taxes on property. The amount of the special community college tax shall be paid into the community college fund of the county.

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B. For the first year of operation monies shall be prorated to each county within a district in the ratio that the number of high school graduates of each county within the district bears to the total number of high school graduates in all counties within the district. Thereafter, proration of monies shall be to each county within a district in the ratio that the number of full-time equivalent students of each county within the district bears to the total number of full-time equivalent students in all counties within the district.