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AGO Opinions with Topic: EFFECT OF EXCESSIVE MILLAGE RESULTING FROM COUNTY ASSESSOR'S COMPUTATION
AGO 1951 No. 019 >  April 16, 1951
TAXES - COMPUTATION OF FORTY MILL LEVY LIMITATION - EFFECT OF EXCESSIVE MILLAGE RESULTING FROM COUNTY ASSESSOR'S COMPUTATION
TAXES ‑- COMPUTATION OF FORTY MILL LEVY LIMITATION. EFFECT OF EXCESSIVE MILLAGE RESULTING FROM COUNTY ASSESSOR'S COMPUTATION
In computing the aggregate of property tax levied by the state and the local taxing districts, for the purpose of complying with the constitutional and statutory forty mill aggregate limitations and with the statutes apportioning the rates of levy to the state and the various taxing districts, the rate of the state levy should be determined with reference to the assessed valuation of the property of the county as equalized by the state board of equalization; the rates of levy by the other taxing authorities are determined with reference to the values as equalized by the county board of equalization.
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