06/17/2015 – Tax Levy

06/17/2015 – Called Meeting
eboard link icon  Agenda Item – Final Adoption of FY2016 School District Budget

Notes

ARTICLE VIII – Section VI of the Georgia Constitution authorizes boards of education to levy ad valorem taxes up to 20 mills for operating purposes. This section of the Constitution makes provisions for raising or removing entirely the 20 mill limitation.

In the referendum held May 18, 1971 , the voters of DeKalb County approved increasing the 20 mill limitation by 5 mills, for a total of 25 mills.

Assessments
a. Real Estate . . . In 1968 the Georgia General Assembly enacted a law (Code Section 92-5703 of the 1968 Acts) which requires that all property, for the purpose of taxation, be asessed at 40% of its present market value.

b. Automobiles … The assessment of automobiles owned by citizens of the county is listed as part of the county tax digest. The ad valorem tax is paid on an automobile at the time the license plate is purchased.

c. Public utilities .. . Public utilities are assessed as with other property, and this property is listed as part of the county tax digest. The property tax digest of each county within the State of Georgia is required to be approved by the State Department of Revenue.

MEETING OF THE DEKALB COUNTY BOARD OF EDUCATION

April 22, 1971

The Chairman stated that the purpose of the meeting was:

  1. To seek a bank loan to cover the operating expenses
    for the month of June.
  2. To consider a resolution calling for a referendum to
    authorize an increase in the twenty-mill operating
    tax limitation.

Bank Loan
A recommendation for establishing a line of credit at the First National Bank, Fulton National Bank, Citizens and Southern Bank, Trust Company of Georgia, and The National Bank of Georgia was presented.

On a motion by Mr . Truelove, seconded by Mr . Fortenberry, and with a unanimous vote, the resolution was adopted.

Tax Limitation Increase
The Superintendent pointed out that in order to finance the proposed
budget for 1971-72, additional sources of revenue would be needed.

On a motion by Mr . Fellows, seconded by Mr . Truelove, the following resolution was proposed:

WHEREAS, the Board of Education of DeKalb County, Georgia, charged with the duty of managing the affairs of the DeKalb County School System has caused to be made a thorough canvass, investigation and study of the costs of the support, maintenance and operation of the DeKalb County School System and such investigation and study discloses the urgent necessity for additional funds to be provided for the support, maintenance and operation of said schools; and

WHEREAS, because of the continued increase in population of DeKalb County and the demand for additional educational facilities caused thereby, and the rising cost of the support, maintenance and operation of said schools, such additional funds must be provided; and

WHEREAS, under the Constitution of the State of Georgia (Article VIII, Section 12, Paragraph 1) the ability of the fiscal authorities of DeKalb County to tax for educational purposes is limited to not more than 20 mills (as recommended by the County Board of Education) upon the dollar of all taxable property in the County located outside the independent school systems; and

WHEREAS , under the provisions of the Constitution of the State of Georgia, (Article VIII, Section 12, Paragraph 2) (Code Section 2- 7501.1) provision is made for the lifting or raising of said limitation of 20 mills; and

WHEREAS, it appears to the Board that the most feasible plan to adequately finance the support, maintenance and operation of education in the DeKalb County School · System is by the raising of said limitation of 20 mills to 25 mills;

NOW, THEREFORE, BE IT RESOLVED by the DeKalb County Board of Education and it is hereby resolved by authority of the same that this Board does hereby recommend that the limitation of 20 mills upon the dollar of all taxable property in DeKalb County located outside of any independent school system be increased to 25 mills for the purpose of supporting, maintaining and operating the schools in the DeKalb County School System;

BE IT FURTHER RESOLVED that a certified copy of this Resolution be presented to the Ordinary of DeKalb County and to the Board of Elections and that said ·authorities, within ten days of receipt of this Resolution, issue a call f or an el ection to determine \’1hether such limitation shall be raised, and that the election shall be set to be held on a date not less than twenty (20) days nor more than thirty (30) days from the issuance of said call (provided that twenty-nine days shall intervene betvleen the call of said election and the election date as provided for special elections in the Election Code, as amended, of the State of Georgia).

BE IT FURTHER RESOLVED that the date and purpose of the election be published in the official organ of DeKalb County once a week for two weeks preceding the date of the election.

BE IT FURTHER RESOLVED that said election shall be held in all of the Election Districts of said County, excepting therefrom, hO~lever, the areas embraced wi thin the corporate limits ·of the City of Decatur and the City of Atlanta, for the purpose of submitting to the qualified voters of said County residing outside the territory embraced within the independent school systems of the City of Decatur and City of Atlanta the question of raising the taxing ability of the county authorities · of DeKalb County from 20 mills to 25 mills on .the dollar of all taxable property in the County located outside the independent school systems, for the purpose of supporting, maintaining and operating the School System of DeKalb County and paying the expenses incident thereto.

BE IT FURTHER RESOLVED that the ballots to be used at said election shall have written or printed thereon substantially

DeKalb History Tax Levies