Opinion No. (1978)

REQUESTED BY: Dear Senator:

You have asked whether a local school board may levy .04 of a mill over the authorized mill levy under section 79-548.01 to allow for payment of the collection fee assessed by the county for purposes of collecting the taxes levied by the school district. You state that you wish to make clear any problems that might exist in this area during this session.

Section 79-548.01 authorizes boards of education to establish special funds for the purposes of acquiring sites for school buildings and other purposes. The levy to raise money for this fund is not to exceed 7 mills.…