22-1-304. Tax levy -- special library fund -- bonds. (1) Subject to 15-10-420, the governing body of a city or county that has established a public library may levy in the same manner and at the same time as other taxes are levied a special tax in the amount necessary to maintain adequate public library service. The special tax levy that may be levied by the governing body of a county may not exceed 5 mills on the dollar on all property in the county. The special tax that may be levied by the governing body of a city may not exceed 7 mills on the dollar on all property in the city.
     (2) (a) The governing body of a city or county may by resolution submit the question of exceeding the maximum tax levy provided in subsection (1) to a vote of the qualified electors at the next appropriate election or at a special election as provided for in Title 13. The resolution must be adopted at least 75 days prior to the election at which the question will be voted on.
     (b) Upon a petition being filed with the governing body and signed by not less than 5% of the resident taxpayers of any city or county requesting an election for the purpose of exceeding the maximum mill levy, the governing body shall submit to a vote of the qualified electors at the next election or at a special election as provided for in Title 13 the question of exceeding the maximum mill levy. The petition must be delivered to the governing body at least 90 days prior to the election at which the question will be voted on.
     (c) The question must be submitted by ballots upon which the words "FOR exceeding the ... mill maximum levy and authorizing an additional ... mill(s) for the library" and "AGAINST exceeding the ... mill maximum library levy" must appear, with a square before each proposition and a direction to insert an "X" mark in the square before one or the other of the propositions.
     (d) The ballots must also specify the amount of time during which the proposed increase exceeding the maximum mill levy is to be in effect.
     (e) The votes cast for the adoption or rejection of the question must be canvassed, and:
     (i) if a majority of the voters voting on the question vote to exceed the maximum mill levy, the governing body shall levy the additional tax for the time specified on the ballot; or
     (ii) if a majority of the voters voting on the question vote to not exceed the maximum mill levy, the maximum mill levy may not be exceeded.
     (3) The municipal tax authorized in this section is in addition to all other taxes authorized by law and is not within the all-purpose mill levy established by 7-6-4451 through 7-6-4453.
     (4) The proceeds of the tax constitute a separate fund called the public library fund and may not be used for any purpose except those of the public library.
     (5) Money may not be paid out of the public library fund by the treasurer of the city or county except by order or warrant of the board of library trustees.
     (6) Bonds may be issued by the governing body in the manner prescribed by law for the following purposes:
     (a) building, altering, repairing, furnishing, or equipping a public library or purchasing land for the library;
     (b) buying a bookmobile or bookmobiles; and
     (c) funding a judgment against the library.

     History: En. Sec. 3, Ch. 260, L. 1967; R.C.M. 1947, 44-220; amd. Sec. 1, Ch. 431, L. 1983; amd. Sec. 39, Ch. 250, L. 1985; amd. Sec. 1, Ch. 333, L. 1999; amd. Sec. 123, Ch. 584, L. 1999.