Opinion ID: 1379397
Heading Depth: 1
Heading Rank: 1

Heading: facts/procedural analysis

Text: In 1967, the South Carolina General Assembly consolidated the eight school districts in Charleston County into a single district known as the Charleston County School District (School District). Financing for the District's operation was effected by vesting in the School Board the power to impose an annual tax levy. Act No. 340, 1967 S.C.Acts 470 (the Act). In 1972, three years after the 1969 Act, the General Assembly amended section 10 of the Act. The present Act now provides in section 11: The Board of Trustees of the Charleston School District shall prepare and submit to the Charleston County Legislative Delegation, as information, on or before the fifteenth day of August of each year beginning in 1968, a proposed budget for the ensuing school year. In order to obtain funds for school purposes the board is authorized to impose an annual tax levy, commencing in 1968, not to exceed Ninety mills, exclusive of any millage imposed for bond debt service. In the event the Board determines that the annual tax levy should exceed Ninety mills, the Board shall hold a public hearing on the question at least two weeks prior to submitting such request to the legislative delegation. Notice of such public hearing shall be advertised in a newspaper of general circulation in the county, and shall state the date, time and place of the hearing as well as a clearly worded statement of the requested annual tax levy. Upon certification by the Board to the county auditor of the tax levy to be imposed the auditor shall levy and the county treasurer shall collect the millage so certified upon all taxable property in the district. Act No. 1602, § 11, 1972 S.C.Acts 3131, 3134 (emphasis added) (section 11). The School Board adopted a budget for its fiscal year 2001 and determined the annual tax levy must exceed ninety mills, exclusive of any millage imposed for bond debt service, in order to fund the budget. On March 20, 2000, after complying with the notice requirements in section 11, the School Board held a public hearing. On May 1, 2000, the School Board certified to the County Auditor that the tax levy for general operations of the School District for its fiscal year 2001 should be set at a level sufficient to generate $86,571,171. The School Board estimated this would require a tax levy for school district operations of approximately ninety-nine and four tenths (99.4) mills. The School Board also submitted the proposed budget for 2001 and a copy of its request to impose a tax levy in excess of ninety mills to the Charleston County Legislative Delegation (Charleston Delegation), as required by section 11. The County Auditor claims she will levy sufficient taxes to fund in full the local share of the School District's budget for the fiscal year 2001. However, she refuses to levy more than ninety mills without a directive by this Court. The County Auditor asks the Court to: (1) dismiss all claims and actions against her in this matter; (2) declare section 11 requires approval by the Charleston Delegation as a condition precedent to the School Board imposing an annual tax levy in excess of 90 mills; and (3) declare the School Board cannot independently raise school tax millage over 90 mills. The School District and the Petitioners request that the Court direct the County Auditor to levy the amount certified by the School Board in its May 1, 2000 letter, 99.4 mills. The following issues are before this Court: I. Do the Petitioners have standing? II. Does section 11 require approval by the Charleston Delegation as a condition precedent to the School Board imposing an annual tax levy in excess of ninety mills, exclusive of any millage imposed for bond debt service? III. If section 11 requires approval by the Charleston Delegation as a condition precedent to the School Board imposing an annual tax levy in excess of ninety mills, exclusive of any millage imposed for bond debt service, is this condition precedent unconstitutional or otherwise legally invalid? IV. If section 11 does not require approval by the Charleston Delegation as a condition precedent to the School Board imposing an annual tax levy in excess of ninety mills, does it require the County Auditor to levy the millage set by the School Board, even if such millage exceeds ninety mills, exclusive of any millage imposed for bond debt service, so long as the School District complies with the requirements? V. If section 11 does not require the County Auditor to levy the millage set by the School Board if such millage exceeds ninety mills, exclusive of any millage imposed for bond debt service, does the Education Improvement Act of 1977, the Education Finance Act of 1977, or other State spending mandates require the County Auditor to levy sufficient millage so the School District is in compliance with the spending requirements of those acts, even if the millage levied exceeds ninety mills, exclusive of any millage imposed for bond debt service?