O.C.G.A. § 20-2-430 (2019)
Issuance and retirement of county schoolhouse bonds
When any county board of education shall deem it to the best interests of education in the county to incur any bonded debt for building, equipping, or purchasing sites for the building and equipping of schoolhouses pursuant to Article IX, Section V, Paragraphs I and IV of the Constitution of Georgia, the election required shall be called and held in the manner prescribed by Article 1 of Chapter 82 of Title 36, and the bonds shall be validated in the manner provided by Part 1 of Article 2 of Chapter 82 of Title 36. The purpose of this Code section is to permit and require the same procedure to be followed in the voting, issuance, levying of taxes for, and the retirement of bonds issued by county boards for building and equipping schoolhouses or purchasing sites therefor as is required in the case of municipalities and other county bonds; provided, however, that in any such election persons residing within territorial limits of independent school districts may not participate as qualified voters in the election, and should the election result favorably to the issuance of the bonds, the property located within the limits of an independent school district shall not be subject to taxation for the retirement of any bonds so issued.
History
Ga. L. 1919, p. 288, § 145; Ga. L. 1921,
p. 221, § 2; Code 1933, § 32-1403; Ga. L. 1946, p. 206, § 23; Ga. L. 1983, p. 3, § 53.
EDUCATION
Annotations
JUDICIAL DECISIONS ANALYSIS
GENERAL CONSIDERATION ELECTIONS General Consideration Editor’s notes. - In light of the similarity of the statutory provisions, decisions under former Code 1910, § 1551(155), which was subsequently repealed but was succeeded by provisions in this Code section, are included in the annotations for this Code section. Act creating this section was not unconstitutional as containing more than one subject matter and containing matter different from that expressed in the title. Posey v. Dooly County Sch. Dist., 215 Ga. 712, 113 S.E.2d 120, 1960 Ga. LEXIS 315 (1960). Section is not in conflict with the constitution. Jennings v. New Bronwood Sch. Dist., 156 Ga. 15, 118 S.E. 560, 1923 Ga. LEXIS 185 (1923) (decided under former Code 1910, § 1551(155)). School district created under this subpart is a political division of the state as contemplated by the constitution and, therefore, these provisions conferring power to create bonded indebtedness to build schoolhouses are valid. Ty Ty Consol. Sch. Dist. v. Colquitt Lumber Co., 153 Ga. 426, 112 S.E. 561, 1922 Ga. LEXIS 95 (1922) (decided under former Code 1910, § 1551(155)); Jennings v. New Bronwood Sch. Dist., 156 Ga. 15, 118 S.E. 560, 1923 Ga. LEXIS 185 (1923) (decided under former Code 1910, § 1551(155)). Combining proposals. - School board’s decision to combine multiple bond projects into a single referendum was conduct or activity which affected voting within the meaning of the federal Voting Rights Act, 42 U.S.C. § 1973 et seq. Lucas v. Townsend, 908 F.2d 851, 1990 U.S. App. LEXIS 13557 (11th Cir. 1990), vacated, 501 U.S. 1226, 111 S. Ct. 2845, 115 L. Ed. 2d 1013, 1991 U.S. LEXIS 3743 (1991). School districts may sue or be sued. - This subpart in effect makes school districts such subdivisions of the county and the state that the districts may sue or be sued. Ty Ty Consol. Sch. Dist. v.
Colquitt Lumber Co., 153 Ga. 426, 112 S.E. 561, 1922 Ga. LEXIS 95 (1922) (decided under former Code 1910, § 1551(155)); Jennings v. New Bronwood Sch. Dist., 156 Ga. 15, 118 S.E. 560, 1923 Ga. LEXIS 185 (1923) (decided under former Code 1910, § 1551(155)). Taxpayer who fails to make oneself party to bond validation proceedings cannot enjoin tax levy. - When an election held under this section to determine whether bonds should be issued resulted in favor of the issuance and the bonds were duly validated, a citizen and taxpayer of the district who could have made oneself a party to the proceedings to validate the bonds, but failed to do so, was concluded by the judgment rendered and could not thereafter enjoin the levy and collection of a tax to pay the interest and principal of the bonds, and their issuance and sale, on the ground that there had never been legally levied a local tax for school purposes. Whiddon v. Fletcher, 150 Ga. 39, 102 S.E. 350, 1920 Ga. LEXIS 13 (1920) (decided under former Code 1910, § 1551(155)). Elections School districts authorized to call elections are: (1) districts in which a local tax is now or may hereafter be levied for school purposes; and (2) districts in a county now levying a local tax. Sheffield v. Patmos Sch. Dist., 157 Ga. 660, 122 S.E. 57, 1924 Ga. LEXIS 224 (1924). See also Lindsey v. Wall, 149 Ga. 617, 101 S.E. 537, 1919 Ga. LEXIS 350 (1919) (decided under former Code 1910, § 1551(15)). Trustees required to comply with O.C.G.A. § 36-82-1 et seq. - Section requires that the trustees shall follow the law as required in former Civil Code 1910, § 440 (see now O.C.G.A. § 36-82-1 et seq.) in the issuance of the bonds. Veal v. Deepstep Consol. Sch. Dist., 34 Ga. App. 67, 128 S.E. 223, 1925 Ga. App. LEXIS 39
ELEMENTARY & SECONDARY EDUC.
(1925) (decided under former Code 1910, § 1551(155)). Qualified voters needed to create bonded debt. - Two-thirds of the qualified voters of the district required in favor of bonds need be only that proportion of the qualified voters voting in the election, provided that that proportion is also a majority of the total registered voters. Chapman v. Sumner Consol. Sch. Dist., 152 Ga. 450, 109 S.E. 129, 1921 Ga. LEXIS 121 (1921) (decided under former Code 1910, § 1551(155)); Chapman v. Sumner Consol. Sch. Dist., 28 Ga. App. 152, 110 S.E. 453, 1922 Ga. App. LEXIS 350 (1922) (decided under former Code 1910, § 1551(155)). Consolidated school district cannot create a bonded debt without the assent of two-thirds of the qualified voters thereof voting at an election for that purpose, to be held as prescribed by law; such twothirds must constitute a majority of the registered voters. Buchanan v. Woodland Consol. Sch. Dist., 168 Ga. 626, 148 S.E. 663, 1929 Ga. LEXIS 199 (1929) (decided under former Code 1910, § 1551(155)). To entitle a voter to vote, the voter’s name must appear on the list of registered voters filed by the county register (now the registrars) with the clerk of the superior court of the county. Chapman v. Sumner Consol. Sch. Dist., 152 Ga. 450, 109 S.E. 129, 1921 Ga. LEXIS 121 (1921) (decided under former Code 1910, § 1551(155)); Chapman v. Sumner Consol. Sch. Dist., 28 Ga. App. 152, 110 S.E. 453, 1922 Ga. App. LEXIS 350 (1922) (decided under former Code 1910, § 1551(155)). Voter must have taken prescribed oath. - While the appearance of the voter’s name on the voter’s book of the tax collector of the county is prima facie evidence that the voter took the oath prescribed by law, the voter must legally have taken the oath, otherwise the voter’s voting is illegal. Chapman v. Sumner Consol. Sch. Dist., 152 Ga. 450, 109 S.E. 129, 1921 Ga. LEXIS 121 (1921) (decided under former Code 1910, § 1551(155)); Chapman v. Sumner Consol. Sch. Dist., 28 Ga. App.
152, 110 S.E. 453, 1922 Ga. App. LEXIS 350 (1922) (decided under former Code 1910, § 1551(155)). When tax collector goes over furnished list and strikes names, registrable voters selected by the tax collector. - When the tax collector took the list furnished by the trustees, went over the list, and struck from the list such names as the tax collector thought did not belong there, the voters entitled to registration were selected by the tax collector and not by the trustees of the school district, the managers of the election, or the attorney for the trustees who copied the list at the request of the collector. Hawthorne v. Turkey Creek Sch. Dist., 162 Ga. 462, 134 S.E. 103, 1926 Ga. LEXIS 217 (1926) (decided under former Code 1910, § 1551(155)). Election not vitiated by registered voters list made from tax collector’s book. - For the ordinary (now the registrars) to make up a list of registered voters from the voters book of the tax collector rather than from the list of the superior court clerk, while irregular, would not operate to vitiate an election if it does not appear that the list as certified and furnished was in fact incorrect. Powell v. Consolidated Sch. Dist. No. 1, 26 Ga. App. 135, 105 S.E. 616, 1921 Ga. App. LEXIS 26 (1921) (decided under former Code 1910, § 1551(155)). Thirty (30) days’ notice required for bonds’ issuance. - As a condition precedent to the holding of an election for school bonds a notice of the election must be published for 30 days next preceding the day of the election in the newspaper in which the sheriff’s advertisements for the county are published. Burnam v. Rhine Consol. Sch. Dist., 35 Ga. App. 110, 132 S.E. 137, 1926 Ga. App. LEXIS 572 (1926) (decided under former Code 1910, § 1551(155)). Declaration of election results. - Board of trustees or board of education declares result of the election under this section. By this provision, a majority of the trustees may hold the election. Stephens v. School Dist. No. 3, 154 Ga. 275,
Elections (Cont’d) 114 S.E. 197, 1922 Ga. LEXIS 349 (1922) (decided under former Code 1910, § 1551(155)). Election results notice signed by trustees’ attorney sufficient. - Notice required by former Civil Code 1910, § 445
(see now O.C.G.A. § 36-82-20) was signed by two of the trustees by their attorney and this was a sufficient compliance with former Code 1910, § 1551. Stephens v. School Dist. No. 3, 154 Ga. 275, 114 S.E. 197, 1922 Ga. LEXIS 349 (1922) (decided under former Code 1910, § 1551(155)).
OPINIONS OF THE ATTORNEY GENERAL County education board is proper authority to authorize holding of school bond referendum. 1985 Op. Att’y Gen. No. 85-18. County board may call election even though no petition filed. - County board of education, if the board sees fit, may call an election to determine whether or not a bonded indebtedness may be incurred by the county to build schoolhouses even though there is no petition filed by the people asking for the election. 1945-47 Ga. Op. Att’y Gen. 175. Election and tax levy county-wide. - County board of education is the proper authority to call an election for the issuance of school bonds and the election and tax levy is county-wide, excluding independent systems located therein. 1945-47 Ga. Op. Att’y Gen. 168. General election registration list to be used in schoolhouse bond election. - Proper registration list to be used in a schoolhouse bond election is the registration list used for the last general election. 1962 Ga. Op. Att’y Gen. 234. Ballots to be furnished and election managers appointed by county board. - Ballots in school bond elections shall be furnished and the election managers appointed by the county board of education. 1950-51 Ga. Op. Att’y Gen. 44. School bond election called by county board may be held concurrently with the general election. 1965-66 Op. Att’y Gen. No. 65-9. Appropriate use of bond proceeds. - Georgia Constitution and Georgia statutes do not provide any latitude to use bond proceeds for additional capital expenditures whether or not the proceeds are spent on projects which may have been approved by the voters at the time of the original bond referendum. Accord-
ingly, all proceeds generated at closing of the refunding issue should be spent on costs of the refunding or used to pay principal, interest, and premiums on the refunded debt. Furthermore, a new tax levy appropriately sized to retire the new refunding bonds should be provided for prior to issuance of the refunding bonds. If any excess proceeds result from the new tax levy, such excess proceeds shall not be available for transfer to capital projects until all refunds are repaid. 1994 Op. Att’y Gen. No. 94-8. Purchase of school buses cannot be included in listing of acceptable purposes for bond indebtedness because the language of Ga. L. 1946, pp. 206 and 216 circumscribes the incurring of bonded indebtedness by counties for educational purposes to those expenditures related to the actual physical plant of the school. 1975 Op. Att’y Gen. No. 75-94. (But see 1998 Att’y Gen. Op. 98-12). Construction of school system administration, bus maintenance, bus storage, and warehouse facilities. - Proceeds of general obligation bonds issued under O.C.G.A. §§ 20-2-430 and 202-431 may not be used for school administration, bus maintenance and bus storage, and warehouse facilities; but bonds may be issued for such purposes upon compliance by the county school board with the notice and purpose requirements set forth in O.C.G.A. § 3682-1 et seq. 1998 Op. Att’y Gen. No. 98-12. Commencing school construction prior to voter approval of bond issue not illegal. - While commencing school construction which is intended to be financed through the sale of school bonds prior to voter approval and validation of the bond issue is questionable from a fiscal viewpoint, it is not illegal. 1963-65 Ga. Op. Att’y Gen. 789.
ELEMENTARY & SECONDARY EDUC.
School bond issue requires assent of majority of qualified voters. - School bond issue requires the assent of a simple majority of the qualified voters in the school bond election. 1963-65 Ga. Op. Att’y Gen. 769. County school district may issue up to 7 percent of assessed tax value of property of the county, excluding territory in independent systems, and the county can also issue bonds for a like 7 percent of the assessed tax value. 1945-47 Ga. Op. Att’y Gen. 166.
When school systems merge. - It is the general rule that when one school system having a bonded indebtedness is merged with another school system, taxes levied for the purpose of paying off the bonded indebtedness may be levied only on property located within the territorial limits of the school system issuing the bonds as such territorial limits existed at the time the bonds were originally voted and issued. 1965-66 Op. Att’y Gen. No. 66-11.
RESEARCH REFERENCES C.J.S. 78A C.J.S., Schools and School Districts, §§ 756 et seq., 761, 762, 765 et seq., 773 et seq., 784. ALR. Validity of submission of proposition to
voters at bond election as affected by inclusion of several structures or units, 4 A.L.R.2d 617.