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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. 6143 March 24, 1983 ELECTIONS: Authority of township board to schedule advisory ballot question TOWNSHIPS: Authority of board to place advisory ballot question on levy and collection of summer school taxes A township board has no authority to place on the ballot at a special election an advisory question pertaining to the levy and collection of summer property taxes for school purposes. Honorable Gary M. Owen State Representative The Capitol Lansing, Michigan You have requested my opinion regarding the authority of the Ypsilanti Township Board to place an advisory ballot question on the ballot at a special election to be held on April 4, 1983. (1) The advisory question pertains to the levy and collection of summer property taxes for school purposes and is in the following form: 'Shall all or part of the school taxes in Ypsilanti Township be due earlier in July of each year rather than in December of each year?' The Board of Education of the Ypsilanti Public Schools, on January 17, 1983, adopted a resolution to impose a summer tax levy, pursuant to the School Code of 1976, 1976 PA 451; MCLA 380.1 et seq; MSA 15.4001 et seq, Sec. 1613, as added by 1982 PA 333. Section 1613, in pertinent part, provides: '(1) By adoption of a resolution of its board before February 1, 1983, or before January 1 in any year thereafter, a school district or intermediate school district may determine to impose a summer property tax levy, which resolution by its terms may be applicable until revoked by the board of the school district or intermediate school district or for levies in any year specified therein. For each year such a resolution applies the school district or intermediate school district that has adopted the resolution shall request, before February 1, 1983 or before January 1 in any year thereafter, each city and township in which it is located to agree to collect the summer levy in that year of either the total or 1/2, as specified in the resolution, of the school property taxes. . . . Upon receipt of the request, the governing body of the city or township shall negotiate the reasonable expenses for collection of the school district's or intermediate school district's summer property tax levy that the city or township may bill under section 1611 or 1612. If a city or township and the school district or intermediate school district reach an agreement within 30 days of receipt of the district's request for the collection of the district's summer property tax levy, including an agreement to the amount of reasonable expenses that the city or township may bill under section 1611 or 1612, section 1611 shall govern the other terms of a city's agreement and section 1612 shall govern the other terms of a township's agreement. '(2) If a city or township and the school district or intermediate school district fail to reach an agreement pursuant to subsection (1) for the collection of the summer property tax levy of a school district or intermediate school district subject to subsection (3), the school district or intermediate school district then may negotiate, until April 1, a proposed agreement with the county treasurer to collect its summer property tax levy against property located in that city or township. If a proposed agreement with the county treasurer has not been reached by April 1, the school district or intermediate school district may determine to serve as the property tax collecting unit and collect its own summer property tax levy against property in that city or township. '(3) If, pursuant to subsection (2), the school district or intermediate school district has determined to collect its own summer property tax levy or has reached a proposed agreement with a county treasurer on the collection of its summer property tax levy against property located in a city or township with which an agreement to collect this levy could not be made pursuant to subsection (1), the school district shall notify by April 15 that city or township of the terms of the statement required by subsection (4)(b) and the city or township shall have 15 days in which to exercise an option to collect the school district's or intermediate school district's summer property tax levy pursuant to the terms of section 1611 or 1612,' Under 1976 PA 451, Sec. 1613, supra, the decision whether to impose such summer tax levy is made by the board of education of the school district. The only decision to be made by the township board is whether to agree to collect the taxes on behalf of the school district. If the township board declines to collect the taxes, the board of education may then make timely alternate arrangements with the county treasurer for collection. The township board has no authority to prevent imposition or collection of the summer tax levy. In the fact situation posed in your inquiry, the special election will be conducted on April 4, 1983. As of that date, the township board has no role in the decision to impose and collect taxes. Pursuant to 1976 PA 451, supra, Sec. 1613(3), after April 1, 1983, its sole option is to collect the taxes at the cost determined by the school district or agreed to by the county treasurer. If the township board does not agree to do so, the taxes will be collected by the school district or county treasurer. The matter of collection of summer property taxes is, thus, clearly beyond the control of the township board. Statutory powers specifically delegated by the Legislature to a municipal corporation or board of education may not be redelegated by that body to the electors. OAG, 1965-1966, No 4434, p 258 (May 2, 1966). Here, 1976 PA 451, supra, Sec. 1613 grants specific power to a board of education to determine whether to impose a summer tax levy. 1976 PA 451, supra, does not authorize either a school board or a township board to redelegate such determination to its electors. Thus, the township board lacks statutory authority to place the advisory question here at issue on the ballot. OAG, 1965-1966, No 4434, supra. Moreover, the authority of a governmental board to submit questions to its electors is also limited by its general powers. It lacks inherent power to expend funds for the purpose of submitting questions to its electors on matters not within its control or competence. See, letter opinion to Mr. Ken Dorman, dated October 13, 1975. It is my opinion, therefore, that the Ypsilanti Township Board has no authority to place on the ballot at the special election to be held on April 4, 1983, an advisory question pertaining to the collection of such summer property taxes for school purposes. Frank J. Kelley Attorney General (1)
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