A lawsuit filed by the Simpson County School District against the Simpson County Board of Supervisors over a budget dispute has been dismissed by Circuit Judge Matt Sullivan, who ruled in favor of the Board of Supervisors on Monday May 19.
The lawsuit stemmed from the Board of Supervisors’ unanimous decision during a previous budget meeting to adopt a budget and tax levy for the 2024-2025 fiscal year that did not include a 4 percent increase in ad valorem tax revenues requested by the School District.
According to the petition filed by the District on July 17, 2024, the School Board formally submitted its budget request to the Board of Supervisors, seeking over $13.4 million for school maintenance, $726,000 for bond payments under the School Three Mill Note, and nearly $17,500 for shortfall note coverage. The District contended that their request complied with Mississippi Code 37-57-104(1), which mandates that the Board of Supervisors must approve funding requests that do not exceed a 4 percent increase over the previous year's ad valorem tax effort and remain within a 55-mill cap.
However, the Board of Supervisors declined to increase the millage rate, instead keeping it at the previous year’s level. The School District argued in court that this action would lead to inadequate funding, damage its credit rating, and force it to incur further costs and debt to maintain operations for the coming school year.
Superintendent Dr. Paul Lawrence previously issued a statement asserting that the District’s request was lawful and essential to cover inflationary costs, facility needs, and operational expenses, particularly for the replacement of Mendenhall Junior High. “Without enough funding, our public schools will not be able to educate our future workforce targeted at attracting good jobs and industry to our County,” Lawrence stated.
In dismissing the case, Judge Sullivan ruled that the Board of Supervisors acted within its legal authority and was not compelled to approve the increase. The decision effectively ends the School District’s legal effort to force the county to approve the requested tax levy increase.
The ruling comes as a setback to the Simpson County School District, which claimed the dispute was not about excess but about basic operational needs. The District has not yet indicated whether it will appeal the decision.
Meanwhile, the Board of Supervisors has remained publicly silent on the ruling but is expected to proceed with its adopted budget, which maintains existing funding levels for the School District.
This decision highlights an ongoing tension between local education officials and county government over school funding, and it may reignite broader discussions across Mississippi about the interpretation and enforcement of school finance laws.
