Alabama Advisory Opinions May 12, 1999: AGO 1999-206 (May 12, 1999)

AGO 1999-206.

Dear Representative Hall:

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

QUESTIONS

1. What is the appropriate manner of calling, holding, conducting, paying for, and governing an election in school tax district no. 1 of Madison County concerning the adoption of the tax provided by Amendment No. 304?

2. What is the appropriate ballot question?

3. What is the duration of the tax, if approved by a majority of the qualified electors of the district voting?

Amendment No. 304 of the Alabama Constitution provides for a special school tax in school district no. 1 in Madison County and states:

Section 1. In addition to any taxes now authorized, or that may be hereafter authorized, by the Constitution and laws of Alabama, there is hereby levied a special school tax of fifty cents on each one hundred dollars' worth of taxable property in school tax district no. 1, Madison county, Alabama, which comprises all of Madison county, Alabama, except the city of Huntsville, Alabama, to be used solely for public school purposes; provided the levy of said tax shall first have been approved by the qualified electors of the school district as hereinafter provided.

Section 2. In the event this amendment is approved and a majority of the qualified electors of said school tax district no. 1, Madison county, Alabama, who vote thereon vote in favor of the adoption of this amendment when it is submitted, the additional tax provided for in section 1 shall be levied and collected for a period of thirty years without any other election having been held thereon. In the event this amendment is approved and a majority of the qualified electors of school tax district no. 1, Madison county, Alabama, who vote thereon vote against its approval, the tax shall not be levied unless the rate of the tax, the time it is to continue and the purpose thereof shall have been again submitted to a vote of the qualified electors of school tax district one, Madison county, Alabama, and voted for by a majority of those voting at the election. Subsequent elections may be held at intervals of not less than one year and shall be called, held, conducted, paid for and governed otherwise in the manner provided for an election on the school district tax authorized in constitutional amendment III [3] .

Amendment No. 304 was ratified in 1969. You have informed this Office that an election to determine whether the voters of the school district are in favor of the tax was held after the amendment was ratified, and the voters did not approve the tax. No subsequent elections have been held.

You wish to know whether this proposed tax might now be submitted to the voters of school district no. 1 in Madison County. Amendment No. 304 provides that if the voters do not approve the tax, the tax shall not be levied unless the question is again submitted for a vote. Amendment No. 304 calls for an election to be held in the same manner as that provided for in Amendment No. 3. This Office has previously held that elections under Amendment No. 3 are held in accordance with the procedure set forth in section 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. These Code provisions specifically provide the manner in which the election must be requested, the notice, the method of conducting the election, and the entity responsible for furnishing the election supplies. ALA. CODE §§ 16-13-180 to 16-13-199 (1995). Section 16-13-187 specifies the language and format of the ballot that must be used. This section provides:

The ballots used in said election shall have printed at the top the purpose of such election and, if a tax is proposed to be levied, there shall be printed at the top the rate of such proposed tax, the time such tax is proposed to be continued and that it is to be used for public school purposes. Where the election is only for a proposed tax levy, directly underneath such statement at the top of the ballot in plain type shall be printed on different lines the words, "For proposed taxation," "Against proposed taxation"; and, where the election is for consolidation of school tax districts or a school tax district and adjacent territory and proposed taxation, there shall be so printed the words, "For proposed consolidation and taxation," "Against proposed consolidation and taxation." A blank must be left directly to the left of each line so that the voter may indicate his choice by a cross mark directly to the left and in front of the line expressing his choice.

With respect to your third question, Amendment No. 304 specified that if the voters did not approve the tax, no tax shall be levied unless the rate of the tax, the duration of the tax, and the purpose of the tax shall have been again submitted to the voters. Section 16-13-181 provides that the county board of education may, upon written request of the board, ask the county commission to call a special election for the purpose of voting on the proposed tax. ALA. CODE § 16-13-181 (1995). Based upon this section and Amendment No. 304, the school board must specify in the request for the election the rate of the tax, the duration of the tax, and the purpose of the tax. Amendment No. 304 clearly provides that the tax shall be collected for a period of 30 years if approved by the voters without the need for additional elections. Although the voters did not approve the tax in the first election wherein this question was presented, it is the opinion of this Office that, if the question is again submitted to the voters, the duration of the tax would be for 30 years.

You have also informed this Office that the City of Madison has recently formed its own school system, and you question whether school district no. 1 includes the City of Madison. Amendment No. 304 provides that school district no. 1 is comprised of all of Madison County except the City of Huntsville. Even though the City of Madison has formed its own school system, unless the Constitution of Alabama is amended to provide otherwise, the City of Madison is still included in school district no. 1 in Madison County.

Given your concerns as to whether this amendment should be utilized to provide additional taxes for the county school system in Madison County, this Office notes that the county school board is not required to utilize this amendment and may prefer to seek additional legislation to create a school district that does not include the City of Madison and authorizes a special election for school taxes for the county school system.

CONCLUSION

An election held pursuant to Amendment No. 304 must be conducted pursuant to the provisions of sections 16-13-180, et seq ., of the Code of Alabama. A tax approved by this amendment shall be levied and collected for 30 years.

I hope this opinion answers your questions. 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

6488v.2/4688