Bill Text: MS HB1442 | 2011 | Regular Session | Introduced

Mississippi House Bill 1442 (Prior Session Legislation)

Introduced

Bill Title: Community colleges; authorize additional tax levy for improvements and general support.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2011-02-23 - Died In Committee [HB1442 Detail]

Download: Mississippi-2011-HB1442-Introduced.html

MISSISSIPPI LEGISLATURE

2011 Regular Session

To: Ways and Means

By: Representative Watson

House Bill 1442

AN ACT TO AMEND SECTIONS 37-29-141, 37-29-437 AND 37-29-513, MISSISSIPPI CODE OF 1972, TO AUTHORIZE COUNTIES AND MUNICIPALITIES TO LEVY ADDITIONAL TAXES FOR CAPITAL IMPROVEMENTS AND GENERAL SUPPORT OF A COMMUNITY COLLEGE DISTRICT; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 37-29-141, Mississippi Code of 1972, is amended as follows:

37-29-141. (1) The board of trustees of any community or junior college district is expressly authorized and empowered to make a thorough study and evaluation of the costs of operation of the community or junior college district, and the board shall recommend a fair and acceptable tax rate for district general support and maintenance from each of the member counties.

The board of trustees of any junior college district as constituted as of July 1, 1964, shall have the authority to recommend the tax levy necessary for a newly contributing county to have representation on the board of trustees of that junior college.

From and after October 1, 1989, no county shall levy less than (a) one (1) mill for the support, and (b) one (1) mill for the enlargement, improvement and repair of the community or junior college within the district of which the county is a member. From and after October 1, 1990, the board of trustees of any community or junior college district may, by a sixty percent (60%) affirmative vote of the members of such board, recommend an additional one (1) mill which may be used for the support or for the enlargement, improvement and repair of the community or junior college within the district of which the county is a member. If a county is levying more than the minimum levy required herein for one category but less than the minimum levy required for the other, then the excess millage under the one may be applied towards making up the deficiency which exists in the other. If a county contributes to two (2) community or junior college districts, the combined levy for both districts shall not be less than the minimums required herein.

Any county having any school district located therein with a current operating deficit of Two Hundred Thousand Dollars ($200,000.00) or more on July 1, 1989, shall not be required to levy the minimum millage required under this subsection (1) until such time as the * * * operating deficit is eliminated, or for a period of three (3) fiscal years, whichever is less. * * * However, * * * no such county shall levy a smaller tax millage for capital improvements and general support of a community or junior college district than was levied for the previous year.

No county shall levy a smaller tax millage for capital improvements and general support of a community or junior college district than was levied for the previous year, unless requested to make such reduction by the board of trustees of the district. When a county has a general reassessment of property to increase the county ad valorem tax assessments, such county may reduce the millage for general support and capital improvements, provided that its aggregate budget for community or junior college purposes is not lower than was paid the previous year.

In lieu of taxation, the board of trustees may fix the amount of enrollee tuition in an amount commensurate with the per capita cost of operating the district.

(2) Taxes for the support, enlargement, improvement and repairs of community and junior colleges shall be levied annually against all of the property of each county and of each municipal separate school district, including added territory, which has established or may hereafter establish, or which has joined or may hereafter join, in the establishment or support of a community or junior college. In no case shall such levy exceed three (3) mills for support and three (3) mills for enlargement, improvement and repairs for each community or junior college within the district of which the county or municipal separate school district may be a component. In addition to the millage authorized under this section, counties may levy, for any one (1) fiscal year, an additional three (3) mills for support and three (3) mills for enlargement, improvement and repairs for each community or junior college within the district of that county. However, if a county levies additional millage as authorized under this subsection in connection with any borrowing or issuance of any debt obligation by or on behalf of a community or junior college, the county cannot reduce the millage until the debt obligation is redeemed and paid in full.

(3) The levy for support for any year in any given county or separate school district is that presently prevailing therein unless a change is recommended to the tax levying authorities by the board of trustees or by a vote of the people ascertained in an election called for that purpose by the tax levying authorities subsequent to the petition therefor signed by twenty percent (20%) of the qualified electors.

(4) Notwithstanding any provision of this section to the contrary, the minimum millage required under subsection (1) shall not be levied by the board of supervisors of any county within a community or junior college district until the board of trustees of the district adopts annually, an order, by a sixty percent (60%) affirmative vote of the members of the board, that such minimum millage shall be levied by each county within the district.

SECTION 2. Section 37-29-437, Mississippi Code of 1972, is amended as follows:

37-29-437. After the budget shall have been prepared as is provided for in Section 37-29-415, the board of trustees of the Mississippi Gulf Coast Community College District shall certify the same in writing to the boards of supervisors of the several counties and shall certify to the * * * boards of supervisors the number of mills of ad valorem taxation required to make provisions for the revenue required in the budget. It shall thereupon become the duty of the board of supervisors of each of the four (4) counties to levy the taxes in the number of mills specified by the board of trustees. The tax levy for maintenance and operation of the district shall not exceed four (4) mills nor shall the levy for capital outlay, including purchase of lands, construction and equipment of buildings and structures, making of major repairs, and for the retirement of bonds, exceed three (3) mills; however, for any one (1) fiscal year, in addition to this millage, upon the request of the board of trustees of the community college district, the boards of supervisors may levy an additional three (3) mills for maintenance and operations and three (3) mills for capital outlay for the community college district. If a county levies additional millage in connection with any borrowing or issuance of any debt obligation by or on behalf of the community college, the county may not reduce the millage until the debt obligation is redeemed and paid in full.

Promptly upon having certified the requirements of the district to the several boards of supervisors, the board of trustees of the district shall cause publication of notice to be made in each county in a newspaper published or having general circulation therein giving notice of the filing of the request for the levy * * *. The notice shall be published at least one time and within ten (10) days after the certification of the request for such levy to the boards of supervisors. The * * * notice shall provide that the * * * levy requested will be made in each county unless a petition signed by twenty percent (20%) of the qualified electors of the district shall be filed with the secretary of the board of trustees of the * * * district within thirty (30) days from the date of the first publication protesting against the * * * levy and demanding an election on the levy. In the event of the filing of such a petition, it shall be the duty of the secretary * * * to call a special meeting of the board of trustees of the district setting forth the fact of the filing of such petition in the notice of the call, and the * * * board shall promptly meet and consider the * * * petition. If it shall find that the same does in fact protest against the * * * levies and is in fact signed by at least twenty percent (20%) of the qualified electors of the * * * district, it shall then so certify to the boards of supervisors of the several counties. As early as possible but not later than fifteen (15) days after the receipt of such notice, it shall be the duty of the board of supervisors of each county to enter an order directing the election commissioners of the county to proceed to hold an election in all of the voting precincts of that county to determine whether or not the levy shall be made as requested by the board of trustees of the district.

The * * * election shall be held within thirty (30) days from the date of the * * * order of the board of supervisors requesting that the same be called, and notice of the election shall be published once a week for three (3) weeks during the period between the order directing the election commissioners to hold the same and the actual date of the election.

The election shall be held in accordance with the laws governing general elections as nearly as is practicable, and the election commissioners of each county * * *, promptly after the holding of the election, shall certify to the secretary of the board of trustees of the district the result of the election in each county, certifying also the number of qualified electors in each county on the date of the holding of the election. The board of trustees of the district shall promptly meet and consider the several certificates of the election commissioners and shall determine the result of the election in the district. If it is determined that a majority of the qualified electors of the district have voted against the levy requested, the requested levy shall not be made, but the board of supervisors in each county shall continue in effect the levy made for the preceding fiscal year. If it is determined that a majority of the qualified electors has not voted against the levy, it shall be the duty of the board of supervisors of each county to make the levy as requested. * * *

SECTION 3. Section 37-29-513, Mississippi Code of 1972, is amended as follows:

37-29-513. After the annual budget has been prepared, the board of trustees of the Meridian Community College District shall certify the same in writing to the city council of the City of Meridian and shall certify * * * the number of mills of ad valorem taxation required to make provisions for the revenue required in the budget. It shall be the duty of the City of Meridian to levy taxes upon the Meridian Community College District in the amount specified by the board of trustees. The tax levy for maintenance and operation of the Meridian Community College District shall not exceed three (3) mills nor shall the levy for construction exceed an additional three (3) mills; however, for any one (1) fiscal year, in addition to this millage, upon the request of the board of trustees of the community college district, the City of Meridian may levy an additional three (3) mills for maintenance and operations and three (3) mills for construction for the community college district. If the City of Meridian levies additional millage in connection with any borrowing or issuance of any debt obligation by or on behalf of the community college, the city may not reduce the millage until the debt obligation is redeemed and paid in full.

SECTION 4. This act shall take effect and be in force from and after its passage.