During the recent Simpson County Board of Supervisors meeting the board unanimously adopted their proposed budget and tax levy, which did not include a 4 percent budget increase over the previous year’s ad valorem tax efforts requested by the Simpson County School District.
The Simpson County School District has since taken legal action against the Simpson County Board of Supervisors.
According to the petition for writ of mandamus filed by the School District on July 17, the district filed copies of its budget with the Simpson County Board of Supervisors and adopted a resolution requesting an Ad Valorem Tax for the support of the school district in the amount of $13,408,771.95 for school maintenance, $726,298.80 for the School Three Mill Note, and $17,486.49 for the shortfall note to support the District’s 2024-2025 fiscal year.
The lawsuit states that “Under Mississippi law, ‘[u]pon receipt of the school board’s order requesting the ad valorem tax effort in dollars, the [Board of Supervisors] is required to determine the millage rate necessary to generate funds equal to the dollar amount requested by the school board.’ Miss. Code Ann. 37-57-104(1). So long as the millage necessary to generate the funds requested does not exceed a total of 55 mills or an increase of more than 4% over the preceding year’s ad valorem tax effort, the Board of Supervisors is required to fund the District’s request.”
The suit continues that that for the purpose of calculating the millage rate any additional amount levied pursuant to Section 37-57-105 (1) levied for the payment of principal and interest on school bonds or notes shall be excluded from the limitation of 55 mills. Any increase that is required by the local contribution is not subject to the limitations of statute MC 37-57-104.
The lawsuit contends that the school district’s requested budget did not exceed 55 mils nor does it request more than 4 percent over the previous year’s tax efforts. However, the Board of Supervisors levied the same millage rate for school maintenance as the previous fiscal year. According to the suit the district will not be able to adequately maintain and operate schools, and will incur shortfall costs, expenses, and future debt service to fully fund the School District’s 2024-2025 fiscal year, along with damage to their credit rating, attorney fees, and cost associated with filing the lawsuit.
The School District is asking the court to enter an order directing the Board of Supervisors to determine the millage rate necessary to fund the requested dollar amount.
The following statement was released by Superintendent Dr. Paul Lawrence regarding the litigation:
“The Simpson County School District only wants what is best for our school children. Funding for our schools comes largely through property taxes at a rate set by our County Board of Supervisors. That process is clearly set out in Mississippi law.
Each year, the school district is legally entitled to submit a request for funding from the Board of Supervisors. Unless the amount exceeds four percent over the previous year, the request must be granted by the Board of Supervisors. The Board of Supervisors has voted not to fully fund the District’s budget request for FY 2024-2025 as required by law. In order to protect the interests of our school children, the District has been forced to initiate legal action requiring the Board of Supervisors to follow the law. Unfortunately, the legal costs to recover these funds will be an unnecessary expense to the taxpayers of Simpson County.
Our schools already operate on a bare-bones budget making our mission tougher than ever. 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. Inadequate funding for our schools negatively affects all of us, whether you now have children in the county schools. This is not a wasteful or extravagant request. It is not focused on the consolidation of our high schools but rather replacing Mendenhall Junior High and dealing with inflation in fuel, wages, buses and facility repairs.
We appeal to the citizens of the County to support our schools. Please contact your supervisor and stress the importance of following Mississippi law and adequately funding our schools and avoiding these wasteful legal expenses.”
The Board of Supervisors postponed commenting until consulting with their attorney.
