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Marsh v. Clarke Cnty. Sch. Dist.

The trial court properly denied the writ of mandamus seeking the return of excess proceeds collected pursuant to an educational sales and use tax approved by referendum, as the plaintiff taxpayer failed to prove that excess proceeds actually remained.

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This is a mandamus action in which a taxpayer seeks a writ requiring a school district to return “excess proceeds” collected pursuant to an educational sales and use tax approved by referendum. The superior court denied the writ, the taxpayer appealed, and we affirm.

In 2001, voters in the Clarke County School District approved a one percent educational sales and use tax ELOST for a period of five years beginning immediately upon the expiration of an ELOST that had been approved in 1997. The purpose of the referendum was to provide funds to pay the cost of specified, authorized projects totaling $87,849,000. The total amount of taxes collected pursuant to the 2001 ELOST was $93,413,789, which was $5,564,789 more than the amount of taxes the school district intended to collect, but less than the amount the school district actually spent on the authorized projects $95,362,296. In 2006, voters again approved a one percent ELOST for an additional five years. In spite of these referendums and taxes, as of September 1, 2012, the school district has debt totaling at least $10,855,000.

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