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Section X-9: Amount of ad valorem tax.

  (a) Except as herein otherwise provided, the total taxes for
all purposes on an ad valorem basis shall not exceed, in any
taxable year, fifteen (15) mills on the dollar, no less than five
(5) mills of which is hereby apportioned for school district
purposes, the remainder to be apportioned between county, city,
town and school district, by the County Excise Board, until such
time as a regular apportionment thereof is otherwise provided for
by the Legislature.
  No ad valorem tax shall be levied for State purposes, nor shall
any part of the proceeds of any ad valorem tax levy upon any kind
of property in this State be used for State purposes.
  (b) A tax of four (4) mills on the dollar valuation of all
taxable property in the county shall be levied annually in each
county of the State for school purposes and, until otherwise
provided by law, the proceeds thereof shall be apportioned to the
school districts of the county by the County Treasurer on the
basis of the legal average daily attendance for the preceding
school year as certified by the State Board of Education.
Provided that in case a school district lies in more than one
county, such district shall be deemed a school district of the
county having the greater part of the area comprising such
district, unless otherwise provided by law, and shall be entitled
to participate in the proceeds of such tax on the same basis as
districts lying wholly within such county but revenue from such
tax on the assessed valuation of the district in other counties
shall, when collected, be transmitted to the County Treasurer of
such county having the greater part of the area comprising the
district, unless otherwise provided by law, and be apportioned as
hereinbefore provided for the proceeds of such tax on the
assessed valuation of such county.  Not to exceed seventy-five
per centum (75%) of the amount received by a school district from
the proceeds of such county levy in any year shall be required to
finance the State guaranteed program of such district.
  (c) Upon certification of a need therefor by the board of
education of any school district an additional tax of not to
exceed fifteen (15) mills on the dollar valuation of all taxable
property in the district shall be levied for the benefit of the
schools of such district.
  (d) In addition to the levies hereinbefore authorized, any
school district may make an emergency levy for the benefit of the
schools of such district, in an amount not to exceed five (5)
mills on the dollar valuation of the taxable property in such
district when approved by a majority of the electors of the
district voting on the question at an election called for such
purpose.  This emergency levy shall provide only sufficient
additional revenue to meet the needs of the district each fiscal
year as determined by the board of such district and must be
approved by a majority of the electors voting on said question at
such an election for each fiscal year.
  (d-1) In addition to the levies hereinbefore authorized, any
school district may make a local support levy for the benefit of
the schools of such district, in an amount not to exceed ten (10)
mills on the dollar valuation of the taxable property in such
district, when approved by a majority of the ad valorem taxpaying
voters voting on said question at an election for each fiscal
year called for such purposes.  This local support levy shall
provide only sufficient additional revenue to meet the needs of
the district for each such fiscal year as determined by the board
of such district; provided, an elector desiring to vote upon such
local support levy must present an ad valorem tax receipt for the
year immediately preceding before being issued a ballot, or sign
a sworn affidavit certifying the fact of such payment.
  (e) The amount of revenue from school district ad valorem taxes
levied under (a) and (c) of this Section which any school
district may be required to use to finance its State guaranteed
program shall not be in excess of its share, based upon its
relative taxpaying ability as may be defined by law, of an amount
equivalent to the net proceeds from a fifteen (15) mill tax levy
on the aggregate net assessed valuation of the State; but until
such relative taxpaying ability is defined by the Legislature,
the amount of revenue from such taxes which any school district
may be required to use to finance its State guaranteed program
shall not be in excess of the net proceeds from an ad valorem tax
levy of fifteen (15) mills on the dollar net assessed valuation
of the district.  No part of the proceeds from any ad valorem
levy for emergency levy and local support levy under (d) and
(d-1) of this Section shall be required to finance the State
guaranteed program of such district.
  Nothing in the amendments to the Constitution incorporated
herein shall be construed to amend, alter or supersede the
present application of Article XII-A, Sections 1 and 2 of the
Oklahoma Constitution.
  (f) Should the amendment contained in subsection (d-1) hereof
be adopted on September 14, 1965, the school board of any school
district in the State may within ten (10) days thereafter file
with the Excise Board of the county a supplemental estimate of
needs and call a special election within fifteen (15) days after
such call upon the new local support levy or emergency levy if
not previously submitted, or both.  The school board shall
advertise notice of such election by publication in at least one
issue of a newspaper having general circulation in the school
district, or by posting in five public places in the district at
least five (5) days before such election.  Should the electors of
the school district vote such additional levy in such election,
the County Excise Board shall forthwith compute the levy and
certify appropriations for all affected school districts and
refile the budgets with the County Clerk and with the State
Auditor.  Notice of the filing of said budget shall be given as
required by law.  The forty (40) day protest period shall begin
immediately upon the filing of said budgets.
  For the fiscal year 1965-66, the Excise Board of each county
shall not finally compute the levy nor certify the appropriations
for the school districts of the State until after the school
district shall have had the opportunity to hold a special
election as provided herein.
  Temporary appropriations, up to forty per centum (40%) of the
estimated funds needed by the school board of any district in the
State for the fiscal year 1965-66, may be approved any time after
the beginning of such fiscal year.
  Upon the computation of the levy and certification of
appropriations by the Excise Board, the County Assessor shall
prepare or revise the tax rolls and deliver the same to the
County Treasurer who shall proceed with the collection of the
taxes as required by law.
  Should it become necessary, because of the delay in computing
levies and certifying appropriations as herein provided, the
Governor may, by executive order, extend the time when taxes will
be delinquent for the year of 1965, and that year only.  Such
extension of time shall be for the minimum time necessary to
permit the County Assessor and County Treasurer to perform their
duties as required by law.


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