Montana Attorney General Opinion 15-191

Opinion No. 191 Taxation-Special Levies-School Districts-Statutes. HELD: Chapter 146, La WB of 1931, provides a complete procedure for the levying of a special tax by school dis- tricts, and said procedure is exclusive. May 4, 1933 You have requested a construction of sections 6 and 7 of Chapter 146 of the I~aws of 1931 relating to levying special tax by school districts. Section 7 of the above Chapter pro- vides two methods of providing for the extra levy which may be determined upon by the board of trustees. First. if it can be determined what the levy shall be it shall be submitted at the regular annual April election, and sec- ond, if it cannot he determined in time to be submitted to the electors at the regular annual election a special elec- tion must be held on or before .July 1. It is the opinion of this office that a submission of the question at any other time would not be legal. When OPIXIONS OF THE ATTORNEY GENERAL 137 the statutes provide for a specific rem- edy in any instance it must be followed, and as it has provided what appears to be a complete remedy to meet such a situation and specified the time that such election shall be held, the statute will control.