Attorney George Whitten Jr. appeared before the Board of Supervisors at Monday’s meeting with his clients Thomas Ray Floyd and Lee McCoy present. Whitten questioned the Simpson County School Board’s latest budget that would require a tax increase.
Whitten presented the board with a seven-page document containing excerpts from statutes and how they can be interpreted
Whitten asked the board if they are required by law to raise ad valorem taxes each year the school board presents a budget that would require a tax increase. The Board of Supervisors has traditionally honored the school district’s requests n the past.
Whitten said that the statute requires the school board to determine what tax rate would be necessary to generate enough revenue to satisfy the school board’s larger budget. He said the statute stops short of commanding supervisors to impose additional taxes and that it is the board’s job to determine if the residents of their county can bear a heavier tax burden. Whitten highlighted the separation of powers and said the power to tax is a legislative power and the Board of Supervisors acts as a legislative body when they levy property taxes.
He said, “In my opinion each county’s boards of supervisors has the final word under the Mississippi Constitution.”
Supervisor Danny Craft asked what happens if the board decides not to fund the school’s budget request.
Whitten said he believed a court would be unable to provide a remedy to the school board if they were to sue the Board of Supervisors.
Whitten said, “No school board and no attorney general for this state has ever successfully sued a board of supervisors after the board disapproved a requested tax increase for the school district. Except for one case where the board of supervisors conceded and surrendered, that’s the Marion County case.”
Craft asked why they would do that and noted an article published in the Columbian Progress by Beth Riles on how the Marion County case ended. According to the article the Marion County Board of Supervisors agreed that it must determine the millage rate necessary to generate funds equal to the dollar amount requested by the school board if it does not exceed the limits set forth by law. The Marion County Board of Supervisors acknowledged that it did not do so for the 2022-2023 school year. After six months of litigation both sides reached an agreement.
Marion County Supervisor Eugene “Blue” Green stated that the Board of Supervisors has to follow the law and fund the amount requested by the school board allowed by law, unless the legislature changes the law.
Whitten responded and said he has a copy of the agreement between Marion County’s Board of Supervisors and Board of Education.
Whitten said, “The judge is powerless to enter a writ of mandamus or issue an injunction ordering the Supervisors of Marion County to raise taxes.”
He believes the attorney for the Marion County board of supervisors was unaware of the statutes to support his statement.
Whitten challenged Simpson County Board of Supervisors to learn the power they posess by exercising it and putting it to the test. Whitten wants the board to call the school district’s bluff and gain certainty about the power of their office.
Randy Chapman appeared before the board to discuss issues with Deer Camp Road in Braxton and how it has been neglected for 18 years. Another group of citizens also expressed displeasure with the conditions of Waltman Road.
Road Manager Ben Warren reported that the chip sealing crews are almost finished, and plans are to start pre-leveling next. He commended the county crews for their hard work and noted that they are still cleaning debris from the recent storms. Warren said the price of materials as doubled which has limited how much the county can afford to do.
Warren said, “If we’re going to get the roads fixed, we’re going to need money. And I’m not talking about a little bit of money.”
Sheriff Paul Mullins was able to hire two new deputies. BJ Abron was hired as a full time deputy and William Hutson joined the Department as a part time deputy.
Nick Floyd and Associates made a proposal to the board about a bridge plan to help county employees with improved benefits on health insurance.
Paul Barry and Lee McCoy spoke before the board entered executive session. Barry said the mismanagement of money by the school board. Barry said the hundreds of thousands of dollars being spent on consolidation was a waste and could be spent to fix the roads and support law enforcement.
Barry said George Whitten is being paid for by the taxpayers and wanted the supervisors to find out what happens if they do not support the school boards request for an increase.
Barry said, “By God if y’all want to find out what happens then say no. It’s apparent the county is going to support you and if y’all get us in a lawsuit then man get us in a lawsuit.”
Rhuel Dickinson said the school board has advertised that they intend to go up four percent on the taxes. Dickinson said he has ran the tax levy calculation with preliminary numbers and said the county will be able to fund the school board’s request without having to increase the tax levy. Dickinson said this could change depending on the final numbers in the school districts official request.
Lee McCoy shared similar sentiments about the school district’s budget. The board entered executive session to discuss litigation before recessing the meeting.
