Alabama Advisory Opinions May 11, 1999: AGO 1999-205 (May 11, 1999)

Alabama Attorney General Opinions

1999.

AGO 1999-205.

Dear Judge Ingram:

This opinion of the Attorney General is issued in response to your request.

QUESTION

Can a referendum to extend the millage for the Clay County School System be placed on a primary election runoff ballot?

FACTS AND ANALYSIS

You have informed this Office that the taxes to be extended are authorized pursuant to Amendments No. 3, No. 382, and No. 169 of the Alabama Constitution. Amendment No. 3 states:

Article XIX, Section 1. The several counties in the state shall have power to levy and collect a special county tax not exceeding thirty cents on each one hundred dollars worth of taxable property in such counties in addition to that now authorized or that may hereafter be authorized for public school purposes, and in addition to that now authorized under section 260 of article XIV of the Constitution; provided, that the rate of such tax, the time it is to continue and the purpose thereof shall have been first submitted to the vote of the qualified electors of the county, and voted for by a majority of those voting at such election.

Section 2. The several school districts of any county in the state shall have power to levy and collect a special district tax not exceeding thirty cents on each one hundred dollars worth of taxable property in such district for public school purposes; provided, that a school district under the meaning of this section shall include incorporated cities or towns, or any school district of which an incorporated city or town is a part, or such other school districts now existing or hereafter formed as may be approved by the county board of education; provided further, that the rate of such tax, the time it is to continue and the purpose thereof shall have been first submitted to the vote of the qualified electors of the district and voted for by a majority of those voting at such election; provided further, that no district tax shall be voted or collected except in such counties as are levying and collecting not less than a three-mill special county school tax.

Section 3. The funds arising from the special county school tax levied and collected by any county shall be apportioned and expended as the law may direct, and the funds arising from the special school tax levied in any district which votes the same independently of the county shall be expended for the exclusive benefit of the district, as the law may direct.

ALA. CONST. amend. 3.

Amendment No. 382 provides:

In addition to any and all taxes now authorized, or that may be hereafter authorized by the Constitution and laws of Alabama, the several school districts of any in the state shall have power to levy and collect an additional special district school tax not exceeding thirty cents on each one hundred dollars worth of taxable property in such district for public school purposes in addition to that now authorized or that may hereafter be authorized for public school purposes; provided, that a school district under this section shall include incorporated cities or towns, or any school district of which an incorporated city or town is a part, or such other school districts now existing or hereafter formed as may be approved by the county board of education; provided, further, that the rate of such tax, the time it is to continue and the purpose thereof shall have been first submitted to the vote of the qualified electors of the district, and voted for a majority of those voting at such election.

ALA. CONST. amend. 382.

Amendment No. 169 provides for a special school tax in Clay County and states:

Section 1. If authorized at an election held for such purpose, the governing body of Clay county may levy and collect a special county tax at a rate not exceeding one-half of one percent on the value of the taxable property within the county as assessed for state taxation, the proceeds of which shall be used exclusively for public school purposes.

Section 2. An election shall be ordered by the county governing body to determine whether or not a special tax shall be levied for public school purposes as authorized herein upon the request of the county board of education, and the election shall be held and conducted in accordance with general laws providing for school tax elections pursuant to constitutional amendment III [3].

ALA. CONST. amend. 169.

The election to be held with respect to Amendment No. 169, applicable to Clay County, must be conducted in the same manner as the election conducted pursuant to Amendment No. 3.

This Office has previously held that the referendum elections to be held under Amendment No. 3 and Amendment No. 382 must be held pursuant to the procedure outlined in sections 16-13-180, et seq. , of the Code of Alabama. Opinion to Honorable William J. Trussell, Attorney, St. Clair County Board of Education, dated May 5, 1997, A. G. No. 97-00174. Section 16-13-184 states in pertinent part:

(a) The inspectors and officers of the special county election shall be appointed and said election shall be held and the results of such election shall be declared in the same manner and by the same officers as the results of the regular election for county officers, under the general election laws of the state; provided, that the election may be held at the time for holding any regular election in the county; and, if held at such time, the inspectors and officers of the general election shall conduct at the same time the election herein provided for and for such services they shall receive no compensation other than that allowed them for the holding of the general election. If the election is held at some other time than that of holding the regular election in the county, then the election officers shall receive the same pay as that for holding the general election.

ALA. CODE § 16-13-184(a) (1995) (emphasis added).

Given the specific language of section 16-13-184, the referendum election to extend the school taxes for Clay County may be held on the same date as any regular election held in the county, which includes a primary, a primary runoff, and a general election.

CONCLUSION

A referendum election held in Clay County pursuant to Amendments No. 3, 382, and 169 may be held on the same date as the primary, primary runoff, or the general election held in Clay County.

I hope this opinion answers your question. If this Office can be of further assistance, please contact Brenda F. Smith of my staff.

Sincerely,

BILL PRYOR

Attorney General

By: CAROL JEAN SMITH

Chief, Opinions Division

BP/BFS

6478v1/4267/f