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Summary of Opinions - April 2012

April 2012

AGRICULTURAL COMMISSION
Section 27-65-103 exempts from sales tax the sales of bees and unprocessed bee products, such as honey from the hive in its original state, by bee producers. (Hyde-Smith, 4/16/2012)(#004)(OP-12-00185)
COUNTY EMPLOYEES
Board of supervisors is not authorized to implement and require that elected officials use a countywide system of payroll documentation (which may or may not include a time clock), or any other system of personnel administration, if that elected official has chosen to, and filed with the board, his/her own system of personnel administration. (Abraham, 4/18/2012)(#053A)(OP-12-00184)
CRIMINAL LAWS
Weapons used in violation of Section 97-37-1 or used in the commission of any other crime should be seized by the arresting officer and disposed of pursuant to the terms of section 97-37-3 (Logan, 4/6/2012)(#057)(OP-12-00102)
GOVERNOR
A purported appointment by Governor Barbour to a commission was not valid because the vacancy did not occur during his term of office. Governor Bryant is entitled to fill the vacancy by appointment. If the de facto officer refuses to step down, the lawful appointee may seek to oust him by filing a private quo warranto action. (Waites, 4/17/2012)(#085)(OP-12-00191)
INTERLOCAL AGREEMENTS
Interlocal Agreement between Bolivar County and the City of Mound Bayou to allow the county to construct a sewer system for certain subdivisions within five miles of the city limits, and to turn over ownership and maintenance of the system to the city. (Coleman, 4/5/2012)(#277)(OP-11-00516) Interlocal Agreement between Mississippi Transportation Commission and Tunica County to establish a protocol for, and define the respective responsibilities and obligations of the Commission and the County is approved. (Thames, 4/19/2012)(#277)(OP-12-00227) The Interlocal Cooperation Agreement between Harrison County and the City of Pass Christian for collection of taxes is approved. (Holleman, 4/20/2012)(#277)(OP-12-00208) The Interlocal Cooperation Agreement between Sharkey County and the City of Rolling Fork for provision of dispatch services is approved. (Woodard, 4/20/2012)(#277)(OP-12-00205) Approval of Interlocal Agreement between DeSoto County and the City of Southaven Providing for a regional response team. (Neyman, 4/18/2012)(#277)(OP-12-00173) Approval of Interlocal Agreement between DeSoto County and the City of Olive Branch providing for a regional response team (Neyman, 4/18/2012) (#277) (OP-12-00174) Approval of Interlocal Agreement between Warren County and Vicksburg concerning 2012 Edward Byrne Memorial Justice Assistance Grant. (Thames, 4/18/2012)(#277)(OP-12-00220) Interlocal Governmental Cooperation Agreement between Harrison County and the City of Gulfport to provide for assessment and collection of ad valorem taxed for city by county is approved. (Holleman, 4/12/2012)(#277)(OP-12-00166) Interlocal Governmental Cooperation Agreement between Harrison County and the Biloxi Public School District to share or combine governmental operations is approved. (Holleman, 4/12/2012)(#277)(OP-12-00132) Interlocal Governmental Cooperation Agreement between Harrison County and Stone County to share or combine certain governmental operations is approved. (Holleman, 4/12/2012) (#277) (OP-12-00165) Interlocal Agreement between Rankin County Board of Supervisors and Rankin Hinds Pearl River Flood and Drainage Control District to purchase and install generators to improve flood protection is approved. (Turner, 4/12/2012) (#277) (OP-12-00121)
MUNICIPALITIES
The only qualification to hold an elected office in a code charter municipality is being a qualified elector of the municipality. While the municipal governing authorities may employ, promote or demote municipal police officers, make and approve the budget and adjust the salary of an elected police chief provided such adjustment is not arbitrary or unreasonable in relation to the resources of the municipality and the duties of the office, they may not involve themselves in the daily operation of the police department. There is no provision for removing an elected police chief by petition. (Adams, 4/5/2012)(#149)(OP-12-00172) A municipality may write and issue restrictive specifications for a particular project, which seek a particular item of equipment, provided that it has complied with the provisions of Mississippi code Annotated Section 31-7-13(c)(iv)(1). (Mitchell, 4/18/2012)(#142)(OP-12-00158) Mississippi Code Annotated Section 27-35-3, along with the authority granted in Section 21-1-61, authorizes a newly-created municipality to assess all property, both real and personal, and located within the municipal limits and to collect taxes for the current fiscal year as if the municipality had been created prior to January 1. A newly-created municipality is authorized to adopt a millage rate for the current fiscal year to be applied to the assessed value of automobiles and or other property and may collect such tax for the current fiscal year, provided that such levy complies with the provisions of Section 21-33-45. (Mills, 4/20/2012)(#142)(OP-12-00153) In the mayor-council form of government, the approval of employee job descriptions and departmental organizational charts, as the charts relate to the administration of the municipality, rests with the mayor. (Murdock, 4/20/2012)(#142)(OP-12-00188) An affirmative vote of four councilmen is required to adopt a motion in a municipality operating under the council-manager form of government. (Gouguet, 4/20/2012)(#142)(OP-12-00197) Questions concerning the workings of a special charter municipality should be answered by reference to the provisions of the municipality's special charter. In the event that the special charter is silent on a matter, general statutory provisions would apply. (Knight, 4/6/2012)(#142)(OP-12-00161) A candidate for municipal elective office must be a resident and registered voter for thirty days as of the date of a special or general election at which he could be elected. The general rule on residency is that once a residence is established that continues to be one's residence until it is abandoned in favor of another with no intent to return. (Adams, 4/6/2012)(#142)(OP-12-00183)
OPEN/MEETINGS/OPEN RECORDS
Whether mug shots and the accompanying charging documents in the possession of a municipal police department are part of an "investigative report" and thus exempt from the public records act is a question of fact which must be answered on a case by basis by the police department. (Brock, 4/20/2012)(#272)(OP-12-00145)
PUBLIC PURCHASES CONTRACTS AND BIDDING
The determination as to the amount of funds allocated, as contemplated in Section 31-7-13(d) (iv), is a factual determination to be made by the board of trustees of the municipal school district. Such determination should be made prior to the solicitation of bids to ensure that the public entity has sufficient funds available to it to procure the proposed construction contract. The board of trustees may not, after receipt of the bids on a project, allocate other available funding sources that do not correspond directly to the request for bids, in order to trigger its authority under Section 31-7-13(d) (iv). Assuming that the board of trustees' authority to negotiate under Section 31-7-13(d) (iv) has been triggered, it may alter the plans and specifications of the project. (Watkins, 4/20/2012)(#280)(OP-12-00195)
SHERIFFS-MISCELLANEOUS
With regard to paying employees of the tax assessor/collector and the sheriff, the board of supervisors has authority to either require prior approval of each month's payroll expenses through the claims docket under 27-1-9 (tax assessors/collectors), 19-25-13 (sheriff's office) and 19-13-31(1) (procedure for general administration of claims), or to choose to pay employees using the system outlined in 19-13-31(2) without going through the claims process. However, whichever method is used, delays in issuing payroll checks should not be used as a method of forcing employees to adhere to personnel policies adopted by the board rather than the policies adopted by the elected county officer. (Haywood, 4/24/2012)(#216)(OP-12-00070)
SUPERVISORS-AUTHORITY
County would not be in violation of Section 100 of the Mississippi Constitution and is authorized in its discretion to settle a claim currently in litigation, where the amount of the claim is in dispute. (Chiles, 4/20/2012)(#220)(OP-12-00164) Passage of H.B. 773, as introduced in the 2012 legislative session, will mean that all of the structures named in 17-2-7 and 17-2-9 will cease to be exempt from application of local codes, ordinances or regulations which are adopted by the local authority as a condition of its participation in the National Flood Insurance Program. (Chism, 4/11/2012)(#220)(OP-12-00167)
TAXES
Where landowner's property was forfeited during criminal proceedings and he was denied access to his property for 3 years, the land was sold for nonpayment of taxes, he was later acquitted and the notice of forfeiture was dismissed, the county board of supervisors has no authority to forgive the taxes for those 3 years. (Yancey, 4/20/2012)(#236)(OP-12-00163) Once the salaries, including any raises, have been approved as part of the overall budget of the tax assessor's office, the Board of Supervisors has no authority to withhold payment of the salaries as approved. Once the board has approved the travel budget for the tax assessor’s office, no more prior authorization by the board of supervisors for travel by the tax collector or tax assessor is necessary. The board of supervisors is not obligated to approve the tax assessor's proposed budget and may increase or decrease the amounts proposed. Tax assessor's budget as approved by the Board of Supervisors must include amounts it determines sufficient to cover the cost of appraisal maintenance. (Goff, 4/6/2012)(#237)(OP-12-00108)