What action must the County Board of Commissioners take regarding tax levies?

The correct action that the County Board of Commissioners must take regarding tax levies is to review and apportion the tax. This involves examining the proposed tax levies, as well as how they will be distributed among the various entities such as school districts, local governments, and other taxing authorities. The review process ensures that taxes are levied appropriately based on the needs and budgets of these entities while adhering to state law and regulations.

In many jurisdictions, the Board plays a crucial role in ensuring that tax levies are fair and reflect the needs of the community. This action is part of their responsibility to manage the financial aspects of the county effectively and ensure that appropriate revenue is generated for necessary services.

The other options involve actions that are typically outside the responsibilities of the County Board of Commissioners. For instance, authorizing tax increases involves legislative action that may require voter approval; collecting delinquent taxes is generally the responsibility of the treasurer's office; and conducting annual assessments of all properties is typically a duty of the assessor rather than the Board of Commissioners.