Q If a fee in lieu of taxes has been granted by the board of supervisors for a project in accordance with Section 27-31-104, is the school districtís potion of the fee in addition to its request to the county or does the districtís budget request include the negotiated fee in lieu?

A The county should levy an amount which will result, in conjunction with the fee in lieu, in the school district receiving the amount requested. To do otherwise would result in the board of supervisors knowingly levying a tax that will result in the school district receiving excess funds once the fee in lieu payment is distributed. Pursuant to Section 37-57-104, the school board shall request an ad valorem tax effort in dollars for the support of the school district. Previous opinions indicate in lieu proceeds should be treated as any other tax receipts unless there is specific statutory authority to the contrary. No such specific statutory authority exists for fees in lieu granted via Section 27-31-104. (Attorney Generalís Opinion to Young, October 31, 2016)