School District No. 127 v. School District No. 45
School District No. 127 v. School District No. 45
Opinion of the Court
The opinion of the court was delivered by
The facts recited in the statement leave no question of the want of jurisdiction in' school district No. 127 to levy any tax against the land or property detached therefrom and attached to school district No. 45. It is equally apparent that school district No. 127 did not make or attempt to make any levy of any tax on the property for the year in question. It also appears from the petition that school district No. 45 did legally levy a tax on the property, though at a higher rate than was extended on the tax-rolls and collected by the county treasurer.
The word “levy,” as applied to taxes, is used in various meanings; but, as applied to the determination of the amount or rate of taxes to be charged to the collective body of taxpayers, it is a legislative function, to be exercised only by the state or by some inferior political division thereof to which the power is delegated by the laws of the state. On the other hand, the duty of the county clerk to extend the levy upon the tax-rolls of the county is purely ministerial, and, unless a legal levy has previously been made, affords no warrant for the collection of a tax. (27 A. & E. Encycl. of L. 729, 730, and notes; 5 Words & Ph. Jud. Def. 4101, and cases there cited.)
It can not be said that the county clerk extended on the rolls a levy by school district No. 127 against the property in the strip attached to school district No. 45, as there was no such levy to extend. The county clerk, whatever was in his mind, simply extended upon the tax-rolls, against the property in the detached strip, a levy less in amount than had been legally made by school district No. 45. Neither his action in this respect nor the fact that a higher rate should have been ex
The order and judgment of the district court is affirmed.
Reference
- Full Case Name
- School District No. 127, of Reno County v. School District No. 45, of Reno County
- Cited By
- 7 cases
- Status
- Published
- Syllabus
- SYLLABUS BY THE COURT. 1. Taxation — Levy—School District — Annual Meeting. Where the electors of a school district, at a regular annual school meeting, vote a tax on the taxable property in the district at a rate authorized by law and such as the meeting deems sufficient for the various school purposes, and the clerk of the school district certifies the amount so levied to the county clerk, this constitutes the levy of a school tax at such rate on all the real and personal property in the school district. (Gen. Stat. 1901, §§ 6127, 6172, 6191.) 2. - Power to Levy a Legislative Function. The power of levying taxes is a legislative function, and the power abides only in the annual school meeting to determine the rate of taxation sufficient for the various school purposes. S. - Extension of Tax on Tax-rolls — Ministerial Duty. The duty of the county clerk to extend the taxes so levied upon the assessment rolls of the county is purely a ministerial function, and, unless such levy has been made, the extension of an assessment upon a tax-roll affords no authority for the collection of the tax. 4. -Effect of Mistake in Extending Tax on Tax-rolls. A mistake of the county clerk in extending upon the tax-rolls an assessment against the property in a school district at a less rate than that levied at the annual school meeting and certified by the clerk thereof does not deprive the school-district of its right to the sum collected through such erroneous extension.