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until June 2021, the School Board argued that it needs to know as soon as possible whether it can depend on the approximately $9-10 million dollars per year that would result if voters approve the 4- year extension. The Board of County Commissioners met again on May 19, 2020, and declined to change the date of the election. The School Board filed this mandamus complaint on May 20. School boards have authority under Article VII, Section 9 of the Florida Constitution to levy ad valorem taxes. There are five categories of school millage rates. The one involved in this case is "voted district school operating millage," the millage rate set by the district school board for school operating purposes as authorized by the electors pursuant to s. 9(b), Art. VII of the State Constitution. §200.01(3Xc), Florida Statutes (2019). Section 1011.73(2), Florida Statutes, provides: (2) Millage authorized not to exceed 4 years. --The district school board, pursuant to resolution adopted at a regular meeting, shall direct the county commissioners to call an election at which the electors within the school district may approve an ad valorem tax millage as authorized under s. 1011.71(9). Such election may be held at any time, except that not more than one such election shall be held during any 12 -month period. Any millage so authorized shall be levied for a period not in excess of 4 years or until changed by another millage election, whichever is earlier. If any such election is invalidated by a court of competent jurisdiction, such invalidated election shall be considered not to have been held. § 1011.73(2), Florida Statutes (2019Xemphasis supplied). Section 1011.71(9), Florida Statutes, provides: (9) In addition to the maximum millage levied under this section and the General Appropriations Act, a school district may levy, by local referendum or in a general election, additional millage for school operational purposes up to an amount that, when combined with nonvoted millage levied under this section, does not exceed the 10 -mill limit established in s. 9(b), Art. VII of the State Constitution. Any such levy shall be for a maximum of 4 years and shall be counted as part of the 10 -mill limit established in s. 9(b), Art. VII of the State Constitution. Millage elections conducted under the authority granted pursuant to this section are subject to s. 1011.73. § 1011.71(9), Florida Statutes (2019Xemphasis supplied). The School Board argues that this is a clear case of statutory interpretation, and argues that under §1011.73(2), Florida Statutes, once the school board "directs" the Board of County Commissioners to call an election for a certain date, the commissioners have no discretion to choose a different date, but must perform the ministerial act of calling for an election as directed by the School Board, including the date requested. The Board of County Commissioners also argues that the language of §1011.73(2) is clear and unambiguous, and that the language, "Such election may be held at any time," as long as there is not more than one such election in any 12 month period, means that the Board of County Commissioners may choose the date of the election_ Essentially, the Board of County 2 10