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Benton County includes an independent school district and two individually chartered towns within the County. Benton County's Treasurer assesses and collects property taxes on behalf of itself, the school district, and the towns. The County uses a tax collection custodial fund to record tax collections for the school district and towns. During the year ended December $31,2024,$ the following transactions took place:

The County levied taxes as follows:

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$\backslash$table$[[$Benton County General Fund,$$24,100,000$