Whereas, Two former acts of the present Legislature relating to the subject matter and general object of this article have been held by the Supreme Court of Appeals of this state to be unconstitutional for varying reasons, which holdings give rise to the question and doubt as to whether the Tax Limitation Amendment, according to […]
The county court shall, at the session provided for in section nine of this article, ascertain the fiscal condition of the county, and make an itemized statement setting forth: (1) The amount due and the amount that will become due and collectible from every source during the current fiscal year except from the levy of […]
The county court shall, when it reconvenes upon the third Tuesday in April, hear and consider any objections made orally or in writing by the prosecuting attorney, by the Tax Commissioner or his representative, or by any taxpayer of the county, to the estimate and proposed levy or to any item thereof. The court shall […]
When an order is made for a levy the clerk of the court, within three days, shall prepare, certify and forward copies to the Tax Commissioner, the State Auditor, the assessor and the officer who, according to law, is required to collect the levy. He shall charge the collecting officer with the amount of the […]
Each board of education shall, at the session provided for in section nine of this article, if the laying of a levy has been authorized by the voters of the district under article nine, chapter eighteen of the code, ascertain the condition of the fiscal affairs of the district, and make a statement setting forth: […]
Each board of education, when it reconvenes as provided by section twelve of this article, shall proceed in a manner similar in all respects to that provided for in section ten-a of this article. The board may not finally enter any levy until it has been approved in writing by the Auditor. After receiving the […]
Within three days after the board of Education has laid the levies, the secretary of the board shall forward to the county superintendent and to the Tax Commissioner certified copies of the orders laying levies and the rate of levy upon each class. Within three days thereafter the county superintendent shall report the rate of […]
A municipal governing body shall, at the session provided for in section nine, ascertain the fiscal condition of the corporation, and make an itemized statement setting forth: (1) The amount due and the amount that will become due and collectible from every source during the current fiscal year except from the levy of taxes to […]
The governing body of a municipality when it reconvenes on the third Tuesday in April shall proceed in a manner similar in all respects to that provided for in section ten-a of this article. The governing body shall not finally enter any levy until it has been approved in writing by the State Tax Commissioner. […]
The governing body of any municipality may impose any tax not theretofore levied, or may increase any tax theretofore levied, and may make said tax or increase effective as of the date of the adoption of the ordinance imposing or increasing said tax, or as of any date thereafter specified in the ordinance regardless of […]
Within three days after the council of a municipality has laid the levies, its recording officer shall forward certified copies of the order laying the levies to the Tax Commissioner, the State Auditor and the officer whose duty it is to extend the levies.
A local levying body may provide for an election to increase the levies by entering on its record of proceedings an order setting forth: (1) The purpose for which additional funds are needed;
(a) The local levying body shall publish a notice, calling the election, as a Class II-0 legal advertisement in compliance with the provisions of 59-3-1 et seq. of this code, and the publication area for such publication shall be the territory in which the election is held. Such notice shall be so published within 14 […]
The Tax Commissioner shall prepare and furnish forms and instructions for making the statement required in sections ten, twelve, and fourteen of this article. The Attorney General shall prepare and furnish forms and instructions for the holding of any election authorized by this article.
The Legislature, having carefully analyzed the fiscal affairs of the state and its political subdivisions with particular reference to the reduction of the outstanding bonded debt of political subdivisions incurred prior to the adoption of the Tax Limitation Amendment, finds: (1) That the total outstanding bonded indebtedness of subdivisions of the state incurred prior to […]
When the levies apportioned to, or in any way becoming available to any tax levying body for debt purposes alone, shall be insufficient to meet the requirements for such indebtedness, then if there remain any part of the amount authorized to be levied and apportioned to such taxing body for current expense purposes and not […]
In any case in which the county court, the board of Education, or other fiscal body is required by law to lay the levies for the payment of any indebtedness of any taxing district, for which indebtedness the property situated within any incorporated municipality is not subject to such levy, such county court, Board of […]
Within forty days after an order for a levy the circuit court of the county, or the judge in vacation, may allow a writ of supersedeas on the petition of at least twenty-four persons interested in reversing the order. The levying body, without awaiting the final decision, may rescind the order, and impose a new […]
When the entire apportionment of levies for the payment of such contractual indebtedness existing at the time of the adoption of the "Tax Limitation Amendment," together with the application to such indebtedness of such part, if any, of the levies allocated for current expenses and not required therefor and applied to such indebtedness as hereinabove […]
Any taxpayer or other person legally interested in the levy provided for by section twenty-three hereof, if aggrieved by the findings of the Tax Commissioner and his approval of such levy, and by the laying of such levy by the fiscal body, may have a review of the findings of the Tax Commissioner and the […]
