Show THE NEW SCHOOL LAW it will he be remembered that a couple of weeks ago a number of propositions concerning the operation hon of the now new school law were propounded to the attorney general by tho the new county abrard b ard of education A fairly clear interpretation of the act is given in mr 13 barns barn arnos s letter to the board it would indicate that the measure is retroactive to a degree and to our mind to a majority taxpayers of leaver county tile the Attorn attorney ev Gerie generals rals letter follows fol lowa june 2 1915 1916 rr kr robert B white secretary board of education beaver city utah dear sa s1 sir r I 1 a am rn an h receipt of your favor of the alt in which you state slate that beaver county before the going into effect of the law providing for tile the consolidation of school districts was divided into two high school districts one of which had a bonded indebted ness of and tile the other had no bonded indebtedness you now ask this question are we to saddle tho the bonds of tho the one district on to the whole county irrespective of the property pro percy bonded or can a special tax bo be levied by that district until those bonds are paid beaver county having a school population of less than five thousand tile tho two high school districts which O existed prior to the going into effect of the law referred to would by operation of such law become one county school district of tho the first class the same saino is true with reference to common school districts of your county under tile tho law it i ia s well weil established that upon such consolidation being effected the now new district becomes invested with all the property rights of former districts and also becomes answerable for their debts the district which had bonded for the erection of a high school building ceased to exist when the new law took effect and there is no authority for the levying ol of any tax special or otherwise upon the property within the limits of the district which has ceased to exist under the ap pp provisions ro visions of section all property and all rights claims causes and action etc vest veat in the board of education of the county school district distri et created by the consolidation law and all outstanding debts and obligations of former districts whether they bo be high school districts of common school dist districts acio shull shall be paid by said board of education I 1 Yo you state ustate that lint tho 13 mill levy for the support and maintenance of schools schoola tile purchase of school site q and erection of school buildings ii h not nol sufficient for the needs of tho consolidated district and you desire to know whether or not there is any provision it in the law authorizing the levy of a special tax for such purpose N section 29 chapter 78 L laws ws of utah 1915 authorizes the levying of a special tax for some borne of the purposes mentioned by you but it would appear that at this thia time you could not take pd advantage vantage of it ir for the reason that said section provided thata that a special tax shall be voted on or before the litt day of may of any year section complied laws of utah 1907 provides that in case it shall become necessary in the county school district of the first class t tj incur additional indebtedness as provided in section 0 1876 to maintain and support the schools con tooled by the board of education the election shall be called and conducted a notice of which shall specify the amount of which the board propose prop oae osei to incur or ce c e ate and for what purposes this section doea not authorize the levying of a sI special ecial tax but does authorize the creation of additional indebtedness if the necessities of tho the school district require it in addition to your V vi h mills I 1 call your attention to the fact that the county commissioners at the time of making the annual levy of taxes must levy a county school tax not exceeding 4 mills on the dollar which upon collection shall be paid into the county treasury of the bointy co aty to the credit of the county school fund see sec 1865 compiled lav la s of utah 1907 I 1 also desire to call your attention to the fact that the 13 mill levy is limited to the support and maiett nance of schools fv while the statement and estimate which the board of education is re d to malte under section embraces not only the items just mentioned but the amount necessary to pay interest 0 o i r accruing during such year not included in any prior estimate on bonds issued by the dist district elet also the amount of sinking fund decess necessary essry ry to be collected during such year for the payment and r redemption e d emption of said bonds in other coffier words the statement and estimate referred to 0 o may call for a greater giester levy than 13 mills provided accruing interest on bonds or the amount of sinking fund necessary to lie he collected are included in the estimate but in no case shall the alia levy be more than 13 mills milli for the support and maintenance of schools the purchase of school sites and erection of school buildings in ani any district whose assessed valuation is less leas than 00 yours truly A R H BARNES attorney general |