Concerned Taxpayers v. Clarke County School District

Hall, Justice.

The appellants sought an injunction against the Clarke County School District, and the members of its board of education, to restrain them from setting an annual tax levy designed to produce a surplus for use in constructing a new school. The board chose a levy of 16.75 mills for fiscal 1976, after learning that this rate (along with other factors) had produced a surplus of about $400,000 in fiscal 1975. The projections for fiscal 1976 forecast a $600,000 surplus at the 16.75 mill rate. The board planned to use these surpluses, plus the one projected for 1977, to pay for the…