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Bill Number: 260 Ratification Number: 172 Act Number 269 Introducing Body: Senate Subject: Anderson County school districts; budget tax millage
(A269, R172, S260)
AN ACT TO PRESCRIBE THE PROCEDURE FOR DETERMINING THE ANNUAL BUDGET AND SCHOOL TAX MILLAGE FOR THE ANDERSON COUNTY SCHOOL DISTRICTS INCLUDING A LIMIT ON INCREASED MILLAGE AND TO REPEAL ACT 1080 OF 1966 RELATING TO A LIMITATION ON THE MILLAGE FOR THE DISTRICTS.
Be it enacted by the General Assembly of the State of South Carolina:
Anderson County school districts; budget tax millage
SECTION 1. (A) Notwithstanding the provisions of Act 510 of 1982, the annual budgets for the Anderson County school districts must be determined in accordance with the provisions of this act.
(B) The board of trustees of each district annually shall prepare a budget and recommend to the Anderson County Board of Education the amount of tax millage, computed to the nearest whole mill, necessary to defray the cost of the budget. As used in this subsection, "budget" means that amount of the total cost of operating the schools of each district funded by ad valorem taxes on the taxable property within the district and does not include funds obtained from other sources.
(C) The budget and the tax millage must be based on the May thirty-first assessment. The millage must be determined by the board at its first meeting after the state annual appropriations act becomes effective, but not later than thirty days after its effective date.
(D) The tax millage for each district may not increase more than eight mills in a fiscal year without the prior approval of a majority of the qualified electors of the district in a referendum. However, the millage for a district may be increased by an additional two mills to a total of ten mills without the requirement of a referendum if the county board of education determines that the district has demonstrated a hardship or emergency situation and the hardship or emergency situation does not require a recurring allocation of funds. The millage may be increased by ten mills as provided for in this subsection only once within four fiscal years. All funds generated by an increase in millage in excess of eight mills which is generated for a hardship or emergency situation must not be included when determining a school district's prior year's local financial effort for purposes of Section 12-35-1557 of the 1976 Code.
(E) The referendum must be ordered by the board of trustees of the district, conducted by the county election commission, and notice of the referendum given by publication in all of the newspapers in the county at least once a week for three consecutive weeks before the referendum. The notice must give the date of the referendum, the questions to be voted upon, and any other information which would aid the voters to understand the questions being presented to them.
(F) Notwithstanding other provisions or limitations contained in this act, the school taxes of the district must be sufficient to fund the minimum requirements of local effort for the district under the Education Finance Act.
(G) The district is authorized to expend for school purposes revenue in excess of the dollar amount of the authorized budget which is collected as a result of the increased assessed value of the property within the district.
SECTION 2. Act 1080 of 1966 is repealed.
SECTION 3. This act takes effect upon approval by the Governor.