STATE OF MICHIGAN

FRANK J. KELLEY, ATTORNEY GENERAL

Opinion No. 5872

April 10, 1981

COMMUNITY COLLEGE DISTRICT:

Effect of attachment of intermediate school district upon boundaries of community college district

SCHOOLS AND SCHOOL DISTRICTS:

Attachment of intermediate school district

Levy of intermediate school district taxes in attached territory

If the territory of a disorganized intermediate school district is attached to another intermediate school district whose territory is wholly within the territory of a community college district, the attached area does not become a part of and subject to the property taxes levied by the community college district.

Upon attachment of a disorganized intermediate school district to another intermediate school district, the area attached becomes subject to the property taxes levied for special education programs of the attaching intermediate school district.

The Honorable Donald E. Bishop

State Senator

The Capitol

Lansing, Michigan

You have requested my opinion on two questions which may be phrased as follows:

The question of the effect of the annexation of an intermediate school district to another intermediate school district upon the territorial boundary of a community college district formed from the territory of the annexing intermediate district and another intermediate district was considered in a letter opinion addressed to Representative Cawthorne, dated April 22, 1976, and it was concluded that the annexation of the Lake Intermediate School District to the Mason Intermediate School District would not result in the geographical area of the Lake Intermediate School District becoming a part of and subject to the property taxes levied by the West Shore Community College District. Similarly, 1976 PA 451, Sec. 703, supra, which deals with disorganizing intermediate school districts comprised of less than five constituent school districts by attaching the constituent districts to other intermediate school districts, contains no language providing that the expansion of intermediate school district boundaries thereunder also results in the expansion of community college district boundaries.

It is, therefore, my opinion that if the Lake Intermediate School District is disorganized and the constituent Baldwin Community School District is attached to the Mason Intermediate School District, the area comprising the Baldwin Community School District would not become a part of and subject to the property taxes levied by the West Shore Community College District. ⁽²⁾

Turning to your second question, 1976 PA 451, supra, Sec. 703(6) provides, in pertinent part:

Further, in OAG, 1961-1962, No 3577, p 66 (March 22, 1961), it was concluded, inter alia, that the territory of a disorganized school district attached to a operating school district in which a tax limitation increase for operating purposes was in effect was subject to such tax limitation increase without the approval of the qualified electors of the attached territory. See also OAG, 1965-1966, No 4458, p 167 (November 1, 1965)

It is, therefore, my opinion that if the Lake Intermediate School District is disorganized and the constituent Baldwin Community School District is attached to the Mason Intermediate School District, the area comprising the constituent Baldwin Community School District will be subject to the property taxes levied by the Mason Intermediate School District for special education programs.

Frank J. Kelley