Summary of maximum tax limitations. [s-school corporation. c-consolidated independent school district. u-unorganized town or gore. d-district. t-town or township. co-county. p= parish.] Alabama. Arizona.. Arkansas.. California.. Colorado... Florida.. Georgia... Idaho..... Illinois. Indiana... Iowa.... Kansas.. Louisiana... 1 The rate of such tax must not increase the rate of taxation, State and county combined, in any one year, to more than $1.25, except for public buildings, roads, bridges, and debts existing at the time of the ratification of the present constitution. 2 Not of universal applicability. For details see text. & Sufficient to pay not more than a certain percentage of the principal, or the interest and not more than a certain percentage of the principal of outstanding bonds. 4 Varies according to conditions or purposes. 5 May be increased by any subdistrict for application to that particular district to not exceeding 15 mills. 6 Applies to school corporations, including school townships, independent school districts, or rural independent school districts. 7 Combined total county and district tax may not exceed 50 cents. 8 According to valuation of taxable property. 94 mills in depopulated districts and 24 mills in partially depopulated districts. 1 Not of universal applicability. For details see text. $11-$32 10 11 2 In districts in which such 10-mill tax will not produce $600, a greater tax may be levied not to exceed 35 mills on the dollar or $600 in amount. 3 Subject to a total maximum limit of 9 mills. Above the 35-mill levy for general school purposes, but not exceeding 10 per cent of the assessed valuation of property within the school district. 5 Sufficient to pay not more than a certain percentage of the principal, or the interest and not more than a certain percentage of the principal of outstanding bonds. 6 Including a specified maximum for the payment of bonds. To be levied for any number of years not exceeding 5. 8 Combined total county and district tax may not exceed 50 cents. In graded school districts in which there is a town, village, or densely populated neighborhood having two or more schools in the same building, 25 cents for the teachers' fund and 15 cents for the building fund; for extending the school term, 5 cents. 10 Varies according to conditions or purposes. 11 May be increased by any subdistrict for application to that particular subdistrict to not exceeding 15 mills. (25 cents (t) 10. x (d). DISCUSSION. State regulation of the taxing duties and powers of localities affords central authority considerable opportunity for the exercise of control. The extent to which such opportunity has been utilized is shown by the facts, first, that 40 States have adopted legislation directing the levying by localities of unspecified, minimum, or fixed rates or amounts; and, second, that 42 States have adopted legislation limiting taxes as to the maximum levy permissible. In the simple requirement that localities raise a tax sufficient to support schools, central control is but little in evidence. When either a fixed or a minimum tax is required or maximum limitations are established, central control is increased; when both fixed or minimum and maximum restrictions are in force, central control in respect to local taxation reaches its highest point. This analysis is of course only generally true, because of the many other considerations that must be given weight. For instance, the presence in one State of both minimum and maximum limitations concerning relatively unimportant purposes may actually show less central control than a minimum limitation only in another State concerning an important purpose. Or, again, considering rates or amounts as well as frequency and purpose, the establishment of one minimum limitation only in reference to general support of schools, but that minimum limitation one of high rate or amount, may indicate greater central control than a number of minimum limitations of high rate or amount, or a number of maximum limitations of low rate or amount, or both, relating to less important purposes. Granted that legislatures have exercised due care in establishing minimum or maximum limitations, it is fair to assume that when localities are fairly liberal in regard to their schools they do not feel central control as expressed in a required tax; nor are they concerned about maximum limitations as long as they are judicious and refrain from undue extravagance; it is only when they reach either extreme that central control is felt. Generally, therefore, in the financial administration of the public elementary schools, neither required taxes nor maximum limitations are regarded by local authorities as obtrusive control. Nevertheless, the power of control exists potentially at least, and its existence, as well as its exercise, indicates centralization. VI. STATE INTERVENTION. In order to insure local compliance with State regulations, all States have adopted legislation providing for intervention when localities, by reason of neglect, parsimony, or insubordination, fail to comply with one or more laws. |