AGO Opinion Topics: MILLAGE

The "total dollar amount" of regular property tax revenues which constitutes one of the factors determinative of the maximum amount of regular property tax revenue which a taxing district can receive without a vote of the people under chapter 174, Laws of 1965, Ex. Sess., is the actual total dollar amount of regular property tax revenues that the particular taxing district levied in the preceding year irrespective of whether such dollar amount of tax revenues represented the full amount which could have been realized had the taxing district levied taxes at the maximum millage available to such district within the 40 mill limit.