Concerned Taxpayers v. Clarke County School District

The power granted to boards of education should be liberally construed to accomplish their general purposes. Bd. of Commrs. &c. of Twiggs County v. Bond, 203 Ga. 558 (47 SE2d 511) (1948). On the other hand, "if there is any doubt as to the power of the county to tax in any particular instance, it must be resolved in the negative.” Richmond *69County Business Assn. v. Richmond County, 224 Ga. 854, 856 (165 SE2d 293) (1968).

The language of section 15 of the enabling statute, Ga. L. 1955, is sufficiently broad to allow the board of education to levy millage within the 20 mill limit for almost any…