m AIIT©R:\:E'§' =GENIE:[§A:L. a mm 9-531§"£ Hunt comity _ .. 3m Det-eminot!.oa ar ¢omlesiod amounting Tma of tu_ ueeeaor-eollee§or ll - .. aeeeeela¢’ cowen wheel die- Beu am tried mem ' . 1a gm letters 'or Jenuery 12, 19¥&, and dam 20, 1945 yen raqualr.- the optei.oe.e!' this depart=ee_nt ne tc _tne mate or determining the omission to the county tax amount dod col- leotar when he assures am consol district txzes. !our em- twu 1a whether or m the one-halt or one per cent omits inn . he la eati.ned te receive under snider 2795 !.e ass the valuation or me 'm*sye:'ty'or on me mae w easeasm. _ la our letter to you ar simms 1’{, I.S-Hb, ve enclosed copies or opinions tim 0-1321 and G~,SBSE. 225 you letter or mey S'.'U, 19“, you point out that our opinion sen 0_~18£1 \ arm eo the emission enlleet£ble on independent school dia- triet taxes and not ca am school dietth mem Artiele 2?`95, V.K.G.B., reads n fumes _ *“me commissioners cwt, et the time of le:§§d tent for entity many shall nw levy umw . taxable property emma any emaan school district ;tiu rate or m to moved it a specific rata has been wanda otherwise gm court shall levy won e. rate within the unit se wm as m bean determined by the hom-af 'tmtm. ez_‘ lam untrue and the county 'zuwme~li;eat end certified ¢s¢ am smart dr the county aumtl_¢¢lut¢ ££‘ web m bee been voted after the levy or emtf'_t¢rel, it shell be levied at amy mann of sam ware ;a*|.n¥ to the delivery er the assessment rolls by me unsworn true tax assessor shall names end tax as other tent are assessed and ashe an abstract showing the ama of special taxes assessed against each school district 1a ute umw and'£uz.~a£oh the am to the county superintendent en 02 before the first day of aepteaber of the arm roe which such tamm are assessed. Tho taxes levied upon the ml mwmy 1a sam districts snell be a lien thereon md the same shall ve sold far unpaid taxes in the manner and lt the zim of sales I`¢r Stnt¢ and amin-tr tang The tn i'icncmbl:»:- l. :.‘:. zcchhlrter, ma § collector shall collect said twice ac other taxes are ccllcc'tcd. ‘l‘he tax connor abell receive c dominion cr cce~bc.lr cr one per ccnt,. for assessing each tex add the tex collector a conclusion cf cce-half cr cce per ccct.. rcr collecting the semc. "rhc tex collector snell ' per all such mee to the county tmeurer, and aid treasurer shell credit sect echocl dictrict with the want belonging to lt`, land per cut the came 1a accorde- ecce with lac.` ' ‘!'ou will note wet tdc tex essence receives a ccu- ' clinton cf cne-helf cf cce per cent “x`oei assuming such te:.`°’ 'rhla language la almost went-teel to then contained rio article 2792, Vemc'a humteted civil autdtee, which movidee that the county cancecc:* and collector ebell receive a cccnleel¢m cf cas per cent for eeeeeemg* indemdect school district taxac. arms reesan applied w our catalog sc. ::-1321 tc construing mich 2192 le equally applicable to the construc- tion of mich 2795; end lt rome that in our opinion your tax assessor le entitled tc receive e contacted cr una~hel!` cf ccc per cent co the see cc see seed end not ccc-half cr ccc per cent cc the value c the prcpert:'. ‘.'¢'du:,~e ven-j tmi cm cum or ms _ Armcm m 3, 1§44 ay (siaced) mms D. m _ Aeeletect (szgnec) com ames . chem nassau or ms seaman umw cpic:,cn mcentee ` ny m chances