TAXATION ‑- EXCESS LEVIES ‑- SAME PROPOSITION MORE THAN ONCE IN YEAR ‑- MEANING OF 'YEAR'

TAXATION ‑- EXCESS LEVIES ‑- SAME PROPOSITION MORE THAN ONCE IN YEAR ‑- MEANING OF "YEAR"

The provision of chapter 11, Laws of 1950, Extraordinary Session forbidding an election on the same proposition for a tax levy in excess of the specific and aggregate limitations "oftener than once in such year" precludes the obtaining of the approval of the electorate of the same proposition submitted for the second time within the same fiscal tax year, but in a different calendar year.

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                                                                  January 9, 1951

Honorable Wilbur G. Hallauer
State Representative, First District
House of Representatives
Olympia, Washington                                                                                                              Cite as:  AGO 49-51 No. 419

Dear Sir:

            You have asked for our opinion upon the following question.

            Where the electors of a school district, at a special election held November 7, 1950, have defeated a proposition calling for a special levy in October 1951 for 1952 taxes for school district purposes in excess of the specific and aggregate limitations, may effective approval of the same proposition be obtained at an election held during the calendar year 1951?

            Our conclusion may be summarized as follows:

            The provision of chapter 11, Laws of 1950, Extraordinary Session, forbidding an election on the same proposition for a tax levy in excess of the specific and aggregate limitations "oftener than once in such year" precludes the obtaining of the approval of the electorate of the same proposition submitted for the second time within the same fiscal tax year, but in a different calendar year.

                                                                     ANALYSIS

             [[Orig. Op. Page 2]]

            Your question appears to be answered conclusively by the case ofSims v. Bremerton, 190 Wash. 62, 66 P. (2d) 863, which held that the words contained in a forerunner to chapter 11, Laws of 1950, Extraordinary Session providing that the election must be "held in the year in which the levy is made" refers to the fiscal year between the levy dates, which is the first Monday in each October, or within five days thereafter.  Chapter 11 precludes the submission of the same proposition twice "in such year," so that an election held on the same proposition in the same fiscal year, but in a different calendar year, could not effectively authorize the proposed excess levy.

Very truly yours,

SMITH TROY
Attorney General

C. JOHN NEWLANDS
Assistant Attorney General