Jackson District Library v. Jackson County

The questions presented are whether the Jackson District Library is exempt from the rollback otherwise required by the truth in taxation act because it is an "authority” and one mill or less was levied for its support, and whether Jackson County, one of the two municipalities that united to form the Jackson District Library, could unilaterally reduce the millage the voters approved for the establishment of the library. We hold that the constituent municipalities that establish a district library constitute a single independent authority within the meaning of the truth in taxation act.1 We…