County of Lee v. Stevens

Littlejohn, Justice:

The sole issue before us is: Does the authority to set the tax rate for property taxation purposes in Lee County belong to its governing body, Lee County Council, or to its Auditor, Cecil Stevens?

The facts are not in dispute. On June 26,1979, County Council adopted a budget for the 1979-80 fiscal year and enacted by ordinance a tax rate of 118 mills. Thereafter, the Auditor determined that this rate would result in a tax surplus and reduced it to 115 mills. The Auditor was then duly directed before the Circuit Court to show cause why he did not accept the initial tax rate…