Faust v. State ex rel. Board of Education

Citations

• 103 Ohio St. (N.S.) 271

Syllabus

<p>Taxation — Limitation of levy — Section 5649-2, General Code— Special levies authorized by electors — Sections 5649-5 and 5649-50, General Code — Jurisdiction of budget commissioners— Section 5649-30, General Code — Special levies cumulative, when — Boards of education — Three mill levy by electors — Section' 5649-4, General Code — Outside of rate limitations, when.</p> <p>1. The provisions of Section 5649-5, General Code, which authorize “any board of education * * * at any time * * * [to] declare by resolution that the amount of taxes that may be raised by the levy of taxes at the maximum rate authorized “by sections 5649-2 and 5649-3 of the General Code * * * will be insufficient and that it is expedient to levy a tax at a rate, in excess of such rate,” and the provision of that and the succeeding section for the submission of such proposition to the electors o^ the district, authorize such board of education to submit separate propositions for increase of rate in separate years; and where such propositions cover the same years in part, and it is the manifest intention of such board and the electors voting upon such proposition that such levies shall be cumulative, a board of education is authorized by Section 5649-2, which includes Sections 5649-4 and' 5649-5, General Code, by reference, to include in its estimate for submission to the budget commissioners all such special levies voted by the electors.</p> <p>2. Special levies voted by the electors under the provisions of Sections 5649-5 and 5649-5o, General Code, are by the provisions of Section 5649-3o, General Code, exempt from the control of the budget commissioners.</p> <p>3. Special levies to the extent of three mills for local school purposes authorized by a vote of the electors since the amendment of Section 5949-4 of February 4, 1920 (108 O. L., pt. 2, 1306), are outside all limitations of Title I, Chapter 12, Part Second of the General Code of Ohio.</p>