Mississippi Advisory Opinions March 20, 1989: AGO 000008710 (March 20, 1989)

AGO 000008710.

Dear Mr. Mord:

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

Your letter, as amended in accordance with our telephone conversation, presents for opinion the question of whether the county can hold an election in conjunction with the court ordered judicial elections on the question of the imposition of an additional levy for road and bridge purposes.

The statute governing your question is Section 27-39-305, Miss. Code Ann. (Supp. 1988). The relevant portion of this statute reads as follows:

In addition to the levy authorized by Section 27-39-303, the board of supervisors may annually impose a countywide ad valorem tax levy or levies for the maintenance and/or construction of roads and bridges.

For each fiscal year, the aggregate receipts from taxes levied for the maintenance and/or construction of roads and bridges pursuant to this section shall not exceed the aggregate receipts from this source during any one (1) of the immediately preceding three (3) fiscal years, as determined by the board of supervisors, plus an increase not to exceed ten percent (10%). The additional revenue from the ad valorem tax on any newly constructed properties or any existing properties added to the tax rolls or any properties previously exempt, which were not assessed in the next preceding year may be excluded from the ten percent (10%) increase limitation set forth herein.

The ten percent (10%) increase limitation prescribed in this section may be increased an additional amount only when the county board of supervisors has determined the need for additional revenues and has held an election on the question of raising the limitation prescribed in this section. The limitation may be increased only if the proposed increase is approved by a majority of those voting in an election held for such purpose. The resolution, notice and manner of holding the election shall be as prescribed by law for the holding of elections for the issuance of bonds by the county board of supervisors. Revenues collected for the fiscal year in excess of the ten percent (10%) increase limitation pursuant to an election shall be included in the tax base for the purpose of determining aggregate receipts for which the ten percent (10%) increase limitation applies for subsequent fiscal year.

It is the opinion of this office that the election provided for in the above statute may be held in advance of the date on which the county shall levy the county ad valorem taxes for fiscal year 1989-1990. More particularly, if the Board of Supervisors of Walthall County makes the necessary factual determination under the above statute and complies with the resolution, notice and election requirements as prescribed by law for the holding of elections for the issuance of bonds by county boards of supervisors, then in our opinion the election can be held on June 20, 1989, the date of the court ordered judicial elections.

We hope we have been responsive to your inquiry. If you need further assistance, please do not hesitate to contact this office.

Sincerely,

Mike Moore, Attorney General

By: Giles W. Bryan Special Assistant Attorney General

/jw