Section 16-13-182
When district tax cannot be levied.
No election in any rural or city school tax district shall be held for the purpose of levying and collecting a special school tax for school purposes unless the county in which said rural or city school tax district is located shall be levying and collecting special county taxes for school purposes of not less than $.30 on each $100.00 worth of taxable property in such county.
(School Code 1927, §262; Code 1940, T. 52, §255.)