6-61-602. General operations — Millage taxes.

6-61-602. General operations — Millage taxes. (a) The local board of a community college may: (1) Spend larger sums of money than the state funds provided for the community college consistent with the state law; and (2) Levy a millage: (A) To provide additional funds to acquire and construct the community college; (B) To retire bonded indebtedness issued to finance facilities for the community college; or (C) For general operating purposes of the community college. (b) The election to approve the millage shall be held at: (1) The election to create the community college district; (2) A special election; or (3) A general election. (c)(1) The local board of a community college shall certify in a timely manner the aggregate millage to be levied for the district for the purposes stated in subsection (a) of this section to the appropriate tax levying authority of each county or city of the district. (2) The millage shall be levied and collected in the manner provided by law. (3) If the local board of the community college determines that the amount produced from taxes levied for the district minus the tax proceeds pledged for bonded indebtedness is less than the amount required by the local board of the community college for the purposes stated in subsection (a) of this section, the local board of the community college shall state in the resolution required under subsection (d) of this section the additional millage requested by the local board of the community college. (4) The sum of the rate levied and the additional millage requested shall not exceed ten (10) mills. (5) The local board of the community college shall request that the question of the levy be placed on the ballot at the next general election or a special election called for that purpose pursuant to § 7-11-201 et seq. (d)(1) If the local board of a community college requests an election to vote on the millage, the local board shall: (A) Adopt an appropriate resolution; (B) File a certified copy of the resolution with the county board of election commissioners of each county in the district in which the election will be held; and (C) Set the date of the election. (2) The county board of election commissioners in each county in the community college district shall: (A) Prepare the ballots; (B) Furnish the election supplies; (C) Select the election judges and clerks; and (D) Make all necessary arrangements for conducting the election. (3) Special elections under this section shall follow the laws applicable to the conduct of general elections. (4) The community college district requesting the special election shall pay the expenses of conducting a special election held under this section. (e) If the proposed additional millage is approved by the majority of the qualified electors of the district voting on such issue at an election, the additional millage shall be a continuing levy until reduced under subsection (f) of this section. (f)(1) If the local board of a community college determines that the rate of tax levied by the district minus the amount pledged for bonded indebtedness exceeds the amount required by the local board of the community college for the purposes stated in subsection (a) of this section, the local board shall certify the reduced rate of millage to the appropriate tax levying authority of each county or city of the district. (2) Upon certification by the local board of the community college under subdivision (f)(1) of this section, the appropriate tax levying authority of each county or city of the district shall: (A) Reduce the rate of the millage levied; and (B) Extend the reduced rate of the millage on the tax books as the rate of tax due to the community college district. (3) The reduction of the tax rate under this subsection shall remain until a greater amount of tax is certified by the local board of the community college as authorized in this section. (g)(1) Community college districts that are already in existence on March 21, 1977, and have existing millages that have been approved by the voters of the district may continue to levy the existing millages at the discretion of the local board of the community college. (2) However, an election may be called to repeal operating millage, reduce operating millage, or authorize the transfer of operating millage to capital uses upon: (A) The petition of voters under § 6-61-510; or (B) A request by the local board of the community college.