Rutledge Summary of Opinions Released

September 27, 2022

Opinion Number: 2022-024 Requestor:  Rep. Keith Slape

Q1) After a school district closes, does the millage levy for that school transfer to another district? Or does the levy cease when the school closes? Q2) Does it violate any state or federal law to require a resident of one county to pay a school millage when the school millage goes to a school district located in a different county? RESPONSE: The answer to the first part of your first question is “yes.” If a school district is dissolved and annexed to or consolidated with another school district, the existing millage taxes of the old school district remain in place until changed by the voters of the newly expanded school district. As such, no response is necessary to the second part. The answer to your second question is “no.” School district boundaries often cross county lines, and school districts are considered distinct taxing units.

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