Montana Attorney General Opinion 15-465

Opinion No. 465. Schools-Budget--Levy. HJ<jLD: Sections 5 and 11, of Chap- ter 178, Laws of 1933, are not incon- OPI~IO~S OF THE ATTOR~EY GE~EnAL 323 sistent; Section 5 regulates the prepar- ation of a preliminary budget by the school boai·d. and Section 11 places certain limitations on boards of coun- ty commissioners in making the levy. The levy up to seven mills is legal whether or not it prodnce $125, or lllore, per pupil, but the levy may not exceed se\-en mills. J;~ebruary 17, 1934. You call attention to an apparent discrepancy between Sections 5 and 11 of Chapter 178 of the Laws of Mon- tana, 1!l33. There is no real tliscrev- allcy between these two sections; each must be complied with. Section 5 regulates the preparation of a preliminary budget by the boards of trustees of districts and for the county high schools. Section 11 places certain limitations on boards of county eommissioners in making the levy. The first limitation is that the total levy shall not exceed seven mills, ex- eept as later pro\-ided in that section. If a levy of seven mills or less will take care of the preliminary budget or budgets, the necessary levy is not fur- ther limited. If it appears that a sev- en mill levy will not produce a sum in excess of $125 for each pupil in the county, the budget requirements are to that extent limited. Any attempt to exceed a seven mill levy to produce a sum in excess of $125 per pupil resdiing in the county is un- lawful under Section 11 of Chapter 178. A levy to raise a greater amount per pupil. which levy does not exceed seven mills. is not illegal.