Residents of Davis County this year will start paying for the new jail and court complex they approved in last fall's bond election.

The Davis County Commission this week adopted property tax rates for the current budget year. And while the general fund levy is down 2 percent, the bond fund rate is up by 29 percent over last year.The increase will raise an estimated $2 million to help pay off $18 million in bonds the county sold to pay for the new complex.

The county's general fund levy is $7,565,000, down 2 percent from 1987. That includes $815,000 for the sheriff's department paramedic program, $785,000 for the county health fund, and $315,000 for flood control.

Those three programs are funded by separate levies set within the county's general fund budget.

The county commissioners made some minor changes in funding levels - dropping the amount for flood control but increasing it for paramedics and the health fund - from tentative rates set during December budget hearings.

But the overall general fund levy is the same, which means under state law the county does not have to hold a new public hearing.

The tax levy for the county library district is down 5 percent for 1988 and the special levy for assessing and collecting taxes remains the same. State law allows counties, which collect all property taxes and then distribute the money to the various cities, school districts and other taxing entities, to assess an amount to cover the cost of tax collection.

The county will collect $1,595,000 in 1988 for its library district and $1,525,000 to pay for tax collection and distribution.

The tax rate in the unincorporated area of Davis County will go up 4 percent. The commissioners several years ago established a separate tax called the special service area levy on the county's unincorporated areas.

The special levy pays for services such as roads and fire protection that the county provides to the residents and property owners in the unincorporated areas.

The commissioners operate on the philosophy that property owners in the unincorporated areas should pay for the services they receive rather than using money from the general fund.

Using general fund revenue would be double taxation for city dwellers, the commission has said, because they are already paying city property taxes to provide police, fire, and public works services for themselves.