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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. 6277 March 13, 1985 AMBULANCES: Support of ambulance service by municipalities levying taxes on the same property MUNICIPALITIES: Local units levying taxes upon the same property using available funds to support ambulance service Local units of government which levy taxes on the same property may use their respective available funds to support an ambulance service for the use and benefit of their residents. Honorable Alan L. Cropsey State Senator The Capitol Lansing, Michigan You have asked whether local units of government, such as a county, a township, and a village, which levy taxes upon the same property, may use available funds to support an ambulance service for the use and benefit of their residents. In your letter you say that the county in question contracts for the ambulance service from private companies and municipalities, but has cut back its support. To maintain the service, the ambulance companies have asked the township and village governments to contribute to the support of the service. For the purposes of Part 207 of the Public Health Code, the phrase 'Local governmental unit' is defined to include 'a county, city, village, charter township, or township.' MCL 333.20705; MSA 14.15(20705). MCL 333.20760; MSA 14.15(20760), in pertinent part, provides: '(1) A local governmental unit or combination of local governmental units may operate an ambulance operation, a limited advanced or an advanced mobile emergency care service, or contract with a person to furnish any of those services for the use and benefit of its residents, and may pay for any or all of the cost from available funds . . ..' The constitutional requirements for uniformity of taxation, currently found in Const 1963, art 9, Sec. 3, prohibit double taxation. C F Smith Co v Fitzgerald, 270 Mich 659; 259 NW 352 (1935), app dis by stip, 296 US 659; 56 S Ct 115; 80 L Ed 470 (1935). "To constitute double taxation in the prohibited sense the second tax must be imposed upon the same property, for the same purpose, by the same State or government, during the same taxing period.' 61 C. J. p. 137.' C F Smith Co v Fitzgerald, supra, p 685. 21 Michigan Law and Practice, Taxation, Sec. 11, p 266. Since the taxes are levied by several different local units of government separately and only once, there is no violation of the constitutional prohibition of double taxation. It is noted that OAG, 1977-1978, No 5254, p 324, 326 (January 17, 1978), concluded: 'Any township may provide ambulance service for its residents . . . if it so decides. The fact that township officials feel that the county is providing inadequate service will not excuse the payment of legally imposed taxes for the county. Their concerns are properly addressed to the county board of commissioners through their area representatives.' [Citations omitted.] It is my opinion, therefore, that several different local units of government which levy taxes on the same property may use their respective available funds to support an ambulance service for the use and benefit of their residents. Frank J. Kelley Attorney General
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