Mississippi Advisory Opinions September 30, 1982: 19820930 (September 30, 1982)

Advisory Opinion Text

Honorable Ben Barrett Smith

Attorney for Panola County Board of Supervisors

Batesville Security Bank Building

Batesville, Mississippi 38606

RE: Schools - Taxes

Dear Mr. Smith:

Attorney General Allain has received your letter of request and has assigned it to me for research and reply.

Your letter states:

As attorney for the Board of Supervisors of Panola County, Mississippi, I have been directed to obtain an opinion from your office concerning the following:

“The Board of Trustees of the South Panola Consolidated School District, acting pursuant to Section 37-57-51 has petitioned the Board of Supervisors to hold an election to coincide with the November General Election wherein the question of an additional 3 mill tax levy would be placed before the voters. In reviewing the statutes dealing with school taxation I find that Panola County falls under the provision of Section 37-57-81 and has for a number of years been making the additional 4 mill levy as specified.

“My question is this: Is the South Panola Consolidated School District entitled to petition under Section 37-57-51 thereby requiring the Board of Supervisors to hold the aforesaid election and, if the election results are favorable, to a 3 mill levy in addition to the 4 mill levy that is presently assessed under Section 37-57-81?

“If it is incumbent upon the Board of Supervisors to hold such an election are there any publication requirements or are the ballots merely prepared and presented to the voters as they enter the polling places.”

In a telephone conversation you informed us that the South Panola Consolidated School District is presently supported by tax levy of twenty-five (25) mills plus an additional levy of four (4) mills pursuant to Mississippi Code Annotated § 37-57-81 (1972) (copy enclosed).

Section 37-57-51 provides as follows:

“In addition to the taxes provided by sections 37-57-1, 37-57-3, 37-57-21 to 37-57-31; 37-57-35, if the board of trustees of a county-wide school district, county line district, consolidated school district or a municipal separate school district shall file a petition with the board of supervisors or the governing authorities of the municipality, as the case may be, on or before October 1 of the then current fiscal year requesting the levy of an additional tax in an amount to be fixed in such petition, but not exceeding three mills, the board of supervisors of the county or the governing authorities of the municipality, as the case may be, shall, within forty days from the filing of such petition submit the proposition to the qualified electors of the school district in a special election to be called and held as other special elections are called and held. If a majority of the qualified electors of said district voting in said election shall vote for the levying of said additional tax the board of supervisors or governing authorities of the municipality, as the case may be, shall annually levy said tax upon all of the taxable property of the school district at the same time and in the same manner as other ad valorem taxes are levied. When an additional tax has been authorized and the amount thereof fixed as provided in this section, then the same shall be levied from year to year as long as the district is maintained unless the same shall be changed by a petition of a majority of the qualified electors of the district or as a result of an election called and held in the manner herein provided. Said tax levy may be reduced for any specific year by the board of supervisors or the governing authorities of the municipality, as the case may be. No part of such additional three mill levy shall be reimbursable under the homestead exemption laws of the State of Mississippi.

“All other laws in conflict with this section are hereby repealed to the extent that said laws conflict with the provisions herein of allowing an additional three mills maximum over and above the taxes provided by sections 37-57-1, 37-57-3, 37-57-21 to 37-57-31, 37-57-35, it being the intent of this section to permit school districts which are levying the full twenty-five mills provided by said sections, to levy an additional tax not to exceed three mills.”

Section 37-57-129 provides as follows:

“Nothing in this chapter shall be construed as allowing an overall limit of twenty-five mills on local school tax levies to be exceeded, except as provided in Section 37-57-51.”

Section 37-57-129 specifically exempts the taxes authorized by the qualified electors of the school district pursuant to a lawful election held as provided for by Section 37-57-51 from the twenty-five (25) mills limitation.

Therefore, in response to your inquiry, it is the opinion of this office that the Board of Supervisors of Panola County would be required to call an election on the matter of the additional three (3) mill levy upon the filing of a petition with said board by the Board of Trustees of the South Panola Consolidated School District all in accordance with Section 37-57-51.

Section 37-57-1 specifies that such an election shall “be called and held as other special elections are called and held”. Therefore, notice requirements for the election are governed by the statutory provisions which pertain to other special elections

Very truly yours,

Bill Allain Attorney General.