Albuquerque weekly citizen. (Albuquerque, N.M.) 1891-19??, 1906-03-24
SCHOOL TAX
LEVY QUERY
Submitted to Attorney Gen.
eral Prlshard BY SChOOI
Superintendent HadIey.
lMPORTANT DECISION RENDERED

(Tueqday, March 2o.l
The following decision has been
rendered by Attorney General George
W. Prichnrd. IN answer 20 letter.
from Prof Hiram hndley. superiu-
tondcnt of public Instruction.
air-i have your favor uf the i2th
instant. enclosing letter from John
MerrOW. president OF the board uf
education OF tho city of Ration. rcln-
tive 70 She icvying Of taxes for school
purposes, etc.
Mr MorrOws inquiry ls a. followai
Nov The point we desire settled ia
whether the ten mills 20 be voted up1n
"a the election Ia July must also in-
. cludo tho two ana one.half mills in.
fcrest levy. 81 is authorized by the
laws 10 1903. Chapter 81; 0r have We
fh0 power and authority 90 levy ten
mills Tor school purposes and two and
one.half mills for interest IN addition
30 the ten miilsG Also. what notice
of election la reduifodl'
Tho above Is supplemented by an
other question from you, az follows
do me county commissioners have
power TO make this levy of two and
onohalf mills without any vfte OF
tho peopleiH
The law on the subject Of the levy
of taxes for school purposes teqaoiy
stated h as follows. Sec 1884 oi
the complied laws OF 1879 the school
directors are authorized and omp7w.
cred 90 levy a tax when necessary
not exceeding nve mills on The dollar
iH any one year, on the taxable prop
orty Of their respective districts
This was the law on the subject nm
tli March ~, 1908. when the legis
iatufn amended thc above section
. and added 90 4 the following prOviso.
Provided that any school district
upon n majority vote Of the legal tax
payers thereof at regularly called
election tor the purpose, may haV,
the power to levy for school pur
poses not 20 exceed seven ana one
half mills. including the ngo mile
ieyy heretofore auihoTiEof luf auci
purposes" Thus tho law On the sub
iect stood uniii March Nc, 1855 aFhes
lnt legislature again amended aScfipi
i52f in the fulluWiag lsnsraga
Provided, that any school dis
trict upon a majority vote of the lo
gal tax payers thereof 81 q regu
iarly called election FOR the purpose
may have the power in levy for schol
purposes not to exceed ten mills, I'm
cludinE the ave min levy horclnhc
fore authorized FOR such purposes.
lf will be observed that this las
amendment ls IN the same languaE'
rs the amendment OF 1908, except tel
mills Is substituted for seYen and one
ualf mills From the above Z WI
be seen that under section 1884 of thi
complied laws. a tax loyy OF Ave mill
couli be made. Fndog section j. char
ter i0g, OF the session laws of 1905
p amending said section 1884, nv
mills moro may be added. iti oine
words. the ten mill levy provided 10
Ia the Law of 1908. Includes the nv
min levy ia section 1884.
There Is another provision Ina char
Ter "a. OF the session laws OF 100,
regarding a special levy by the di'
iricg board In the same manner q
thag levy is made IN section ll3b .
the complied laws of 1891, but thl
provision applies 10 the raising
money FOR the payment oi outalhnl
INK school bonds, etc, and has not
lna "a do With the tan miii levy ~
vidCd for In the laws Of 1905.
ll would seem that section 4, cha
ter "a. ~ the session laws OF 1876
ihai the board Of education an
school directors have nothing iu
ther to 40 with making the levi,
10 nay Interest on school bonds ~
are issued in accordance With IN
terma 81 thai act, but that this dul
3 conferred on the c1unty cnmml
- sionors. Under the act reiorred q
IL IA msdo the duty OF nN sehn
boards to ascertain the indebtedness
of their districts and 90 issue coupe
honds DO creditors. etc. Accuoh
of tails act proVitsa among tth'
fhinna that the board of odNeHiN
ana hoard 0f school directors iHsuir
buhda under this act shall notify ~
boards of county commissioners
ur before the hrat Monday IN Ma
in each year OF the amount requir'
fo uay the interest on such hon'
ana che county commissioners sha
M tina time Of making the levy Z
other taxes, levy a tax suhlcient
nav tho annual interest on aui
bombs" This levy, Of oourae. a.
dependent OF che ten Aaih levy q
"school purposes" provided iQr
chapter 100. session laws Of 1908, q.
reouiroa no vote of The people on Y
tag Mayors OF the district concerned.
Regarding your Remaining inqm
"a No notice Of elections, etc, ha
to say thnt the lew Is silent upon %
subject. would suggest hoWey'
- thai uotlcos posted Ia AZ iea0t tnf
public places in the district caiii
he election. and giving the time
auIrod 10 the election OF school
raeiors would 90 sunlcioni. An ell
zion of This kind would sn my iut
ment. % regarded a. regularly cnli
under tho law,