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Thread: Must a levying authority for a school district (county or municipality) levy taxes sufficient to fund the amounts requested by the district?

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    Janet Wilson Guest

    Default Must a levying authority for a school district (county or municipality) levy taxes sufficient to fund the amounts requested by the district?

    Q Must a levying authority for a school district (county or municipality) levy taxes sufficient to fund the amounts requested by the district? Does a board for the levying authority have any discretion relating to the levying of these taxes?

    A Section 37-57-104 states “Each school board shall submit to the levying authority for the school district a certified copy of an order adopted by the school board requesting an ad valorem tax effort in dollars for the support of the school district. The copy of the order shall be submitted by the school board when the copies of the school district’s budget are filed with the levying authority pursuant to Section 37-61-9. Upon receipt of the school board’s order requesting the ad valorem tax effort in dollars, the levying authority shall determine the millage rate necessary to generate funds equal to the dollar amount requested by the school board. For the purpose of calculating this millage rate, any additional amount that is levied pursuant to Section 37-57-105(1) to cover anticipated delinquencies and costs of collection or any amount that may be levied for the payment of the principle and interest on school bonds or notes shall be excluded from the limitation of fifty-five (55) mills provided for in … this section.”
    Last edited by Janet Wilson; 01-27-2011 at 11:23 AM.

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