Mississippi Advisory Opinions September 23, 1992: 19920923 (September 23, 1992)

Advisory Opinion Text

Claude A. Chamberlin, Esquire

Attorney for Monroe County Board of Supervisors

Post Office Box 578

Aberdeen, Mississippi 39730

Re: Election on the Question of Authorizing the Increase of the Tax Levy for Maintenance of Aberdeen–Monroe County Hospital

Dear Mr. Chamberlin:

Attorney General Mike Moore has received your letter requesting an opinion of this office and has assigned it to me for research and reply.

Your letter presents for opinion two (2) questions pertaining to the holding of an election under § 27–39–321, MISS.CODE ANN . in regard to authorizing the Board of Supervisors of Monroe County to increase the tax levy for the maintenance of the Aberdeen–Monroe County Hospital.

Your specific questions are as follows:

1. “Whether there should be separate elections held in the Third and Fourth Supervisors Districts with the vote in each District determining whether the tax levy may be increased more than the statutory ten percent per year on the property in that particular District; or whether the total vote of the two Districts combined will determine whether or not the tax is placed on both Districts, even though a majority in one of the districts might not vote for the increase.”

2. “Whether under the provisions of § 27–39–321, the Notice to Call for the Election should state the exact amount of the tax levy to be imposed or would it be permissible to state that the Board would be authorized to levy “up to” five mills.”

It is the opinion of this office that the ten percent limitation may be increased under § 27–39–321(2), supra, “only if the proposed increase is approved by a majority of those voting.” Accordingly, the determination of whether the increase was approved by the electorate is to be made on the basis of the total votes cast in the hospital district and not on the basis of the subtotal for the separate supervisors' districts. In our view § 27–39–321 contemplates one election for the entire hospital district and not separate elections within the district.

In regard to your second question, it is the opinion of this office that it is permissible under § 27–39–321 to state in the Notice to Call the Election that the election is being held to authorize the Board of Supervisors to levy “up to” five (5) mills.

Sincerely,

Giles W. Bryant, Special Assistant Attorney General