Request By:
Mr. Edward L. Fossett
Director
Legal and Legislative Services
Department of Education
Frankfort, Kentucky 40601
Opinion
Opinion By: Robert F. Stephens, Attorney General; By: Charles W. Runyan, Assistant Deputy Attorney General
On behalf of Dr. Graham you request our opinion concering the assessment to be used by the Ashland Independent School system and other independent school systems similarly situated.
KRS 132.280, as amended in 1976 by Senate Bill 277, expressly included school districts in those taxing units which would use the county assessment (assessment made for state purposes), except that any independent school district whose January 1, 1975, assessment per pupil in average daily attendance would have been reduced because of the use of the assessment made for state purposes as of January 1, 1975, shall continue to use the assessment made for city purposes. Section 2 of the same bill deleted the provisions of KRS 160.460 which established the exception which allowed the independent school districts to use the city assessment. The only retained exception is that mentioned above [1975 assessment etc.].
In the same session, H.B. 73, Section 2, also amended KRS 160.460 and in subsection (3) of the statute added language which expressly authorizes independent school districts [embraced by cities of the first four classes] to use the city assessment. The Statutes Reviser has opined that H.B. 73, which was signed into law a few hours after S.B. 277, is controlling as concerns KRS 160.460. We agree.
The tenor and effect of S.B. 277 (Ch. 186, 1976 Acts) is that, with one minor exception [relating to the 1975 assessment proviso, above], the independent schools must use the county assessment. The tenor and effect of H.B. 73 (Ch. 127, 1976 Acts) is that independent school districts, embraced by cities of the first four classes, are authorized to use the city assessment, or the county assessment, whichever it chooses.
It is at once obvious that the two bills, in the particular of assessment to be used, are in direct and irreconcilable conflict. In this state of events, we are of the opinion that H.B. 73, being the last law enacted during the session, as between H.B. 73 and S.B. 277, must prevail, since H.B. 73 is the later expression of the legislative will. State Property & Buildings Commission v. Hays, Ky., 346 S.W.2d 3 (1961) 6; and Campbell County Election Commission v. Weber, 240 Ky. 373, 42 S.W.2d 511 (1931) 512. The judicial reasoning underlying this principle of "later legislation" in the same session is that where one bill says one thing and one says another, the court simply has to decide which bill is the legislative will. It is somewhat like the biblical expression: "choose you this day whom you will serve."
In summary, for reasons and authorities cited above, it is our opinion that the Ashland Independent School System, and independent school districts embraced by cities of the first four classes, may use the city assessment or the county assessment, whichever it chooses.