The following opinion is presented on-line for informational use only and does not replace the official version. (Mich Dept of Attorney General Web Site - www.ag.state.mi.us)


STATE OF MICHIGAN

FRANK J. KELLEY, ATTORNEY GENERAL

Opinion No. 5460

March 16, 1979

TOWNSHIPS:

Levy of millage requested by township library board

LIBRARIES:

Levy of millage requested by township library board

TAXATION:

Levy of millage requested by township library board

A township library board is the final judge of the amount, within the one mill tax limitation, which is to be raised for maintenance of the township library.

Mr. James J. Gregart

Prosecuting Attorney

227 W. Michigan Avenue

Kalamazoo, MI 49006

You have requested my opinion upon the following question:

Where a township has duly elected a township library board of directors pursuant to the provisions of 1877 PA 164, and the voters have approved a one mill levy for library purposes as provided in section 10 of the Act, must a township board automatically levy the amount of millage requested to be levied by the township library board of directors?

Initially, it should be noted that the establishment of a free public library, its supervision and levy of a one mill tax for its maintenance, is provided by practically identical provisions under Sec. 10 of 1877 PA 164, in the case of village or township libraries, and Sec. 10a of that Act, in the case of city libraries. Indeed, Sec. 10 specifies that

'the corporate authorities of any such villages or townships may exercise the same powers conferred upon the corporate authorities of cities under this act.' MCLA 397.210; MSA 15.1670 OAG, 1943-1944, No 24644, p 109, 111 (October 1, 1942) stated:

'Although the question is not entirely free from doubt, it is our further opinion that the proper interpretation of section 10a requires the council to levy a tax up to the full amount required, as disclosed by the budget submitted to it by the library board, '

I am persuaded that Sec. 10, as well as Sec. 10a, of 1877 PA 164, contemplates that the township board may levy that amount, within the one mill limitation, which is justified by the estimate submitted by the library board, as reflected in the budget approved by it, as long as the amount to be raised is to be used primarily for a library purpose.

I OAG, 1959-1960, No 3432, p 166, 167 (August 14, 1959), concludes that

'close cooperation between the governing body of the community and the library board of that same community is essential. But we do not believe that the governing body, in this case the township board, can directly or indirectly usurp the authority of the library board, '

It is my opinion that the township library board is the final judge of the amount, within the one mill tax limitation, which is to be raised for maintenance of the township library.

Frank J. Kelley

Attorney General