Q Must counties and municipalities include proceeds of their special ad valorem tax levy to support libraries in their calculation of ad valorem tax growth (Section 27-39-321 ten percent cap)?

A No. Sections 39-3-5 (counties) and 39-3-7 (municipalities) exclude ad valorem tax proceeds levied under these laws for libraries. However, these laws allow appropriations to libraries from the general fund. General fund ad valorem tax proceeds are included in the Section 27-39-321 growth calculation.