Mississippi Advisory Opinions September 13, 1996: AGO 96-0598 (September 13, 1996)

Advisory Opinion Text

John M. Creekmore, Esquire

P. O. Box 716

Amory, MS 38821

Re: Tax Increases

Dear Mr. Creekmore:

You have asked for our opinion as follows:

As you can see, the proposition to remove the limitation on increasing the tax levy passed. The proposition stated the following:

Do you want to remove the present limitation on increasing the tax levy more than ten percent per year imposed by Section 27-39-321 of the Mississippi Code of 1972, as amended, and authorize the board of supervisors to levy up to five mills per annum on all of the taxable property in the third and fourth supervisors districts for a five year period for the maintenance of the Aberdeen-Monroe County Hospital, beginning with the 1994 fiscal year, as authorized by the provisions of Section 41-13-25, and Section 27-39-321 of the Mississippi Code of 1972, as amended?

The board of supervisors elected not to levy the full five mills in 1994 but currently levy approximately two mills. My questions are as follows:

1. Can the board of supervisors during the 1997 and 1998 fiscal year increase the levy the full five mills or was it necessary that they increase the millage in full during the 1994 tax year?

2. The Monroe County Hospital is owned by the City of Aberdeen and the third and fourth supervisors districts of Monroe County, Mississippi. The City of Aberdeen is located in the third and fourth supervisors districts. The City of Aberdeen also has authority to levy up to five mills per annum for the maintenance of the Aberdeen-Monroe County Hospital. However, if the City of Aberdeen and the board of supervisors each levy 5 mills, then the citizens of Aberdeen will affectively be paying 10 mills for the maintenance of the Aberdeen-Monroe County Hospital. Therefore, can the board of supervisors exclude the City of Aberdeen from the 5 mill levy and make it applicable to all of the remaining taxable property in the third and fourth supervisors districts.

In response to your first question, it is our opinion that the board of supervisors may increase the levy the full five mills. It was not necessary that they increase the millage annually for the first year of the increase, 1994.

In response to your second question, it is our opinion that any tax increase must apply to the entire hospital district and the portions thereof cannot be carved out. As stated in the opinion to Chamberlin dated September 23, 1992, copy attached, with regard to the Aberdeen-Monroe County Hospital, Section 27-39-321 contemplates one election for the entire hospital district and not separate elections within the district.

Very truly yours,

Mike Moore, Attorney General.

Mike Lanford, Assistant Attorney General.