Polk County commissioners approve 2024 school millage at 14.00 mills, citing limited authority to change school board recommendation

The Polk County Board of Commissioners voted to set the Polk School District’s 2024 tax levy at 14.00 mills during a called meeting on Aug. 20, 2024.

Chairman Hal Floyd opened the meeting at 5:15 p.m. and, after the board approved the agenda, Commissioners Ray Carter and Chuck Thaxton moved and seconded the proposal to adopt the school board’s recommended millage. Chairman Floyd emphasized the board’s role as the levying authority and cited constitutional and statutory limits on its discretion, quoting a state-court formulation saying, “the entire local control of schools is placed in the hands of the Board of Education and the responsibility and authority is upon said Board to determine what taxation is necessary for the support of the schools, and they are required to recommend according to the Board of Commissioners of Roads and Revenue who must levy the tax as recommended with no discretion being vested in the Board of Commissioners as to the rate of taxation.”

The discussion noted constituent concern about the burden on senior citizens on fixed incomes. Commissioner Gary Martin said he had planned to vote against the recommendation but was informed by County Attorney Brad McFall and County Manager Matt Denton that the county board has no discretion to refuse the levy; Martin also stated that “they dropped the millage rate 2 mills to assist the citizens,” a detail he attributed in his remarks to earlier decisions (the transcript does not specify which entity he meant by “they”). Commissioner Ray Carter urged unity among elected officials and cautioned against public criticism of the school board, noting broader inflationary pressures contributing to higher costs.

The motion to set the millage at 14.00 mills passed. The minutes record Commissioners Ray Carter, Linda Liles, Gary Martin and Chuck Thaxton voting in favor and Commissioner Jordan Hubbard voting against; the minutes list those five recorded votes and do not record a vote for Chairman Hal Floyd. The meeting was then adjourned on a motion by Commissioner Thaxton, seconded by Commissioner Hubbard.

The action implemented the Polk School District’s recommendation as presented to the commissioners; the minutes do not record any amendment to the recommended rate and do not specify next procedural steps for tax notices or collection in the meeting minutes.