Mississippi Advisory Opinions March 08, 1979: 19790308 (March 08, 1979)

Advisory Opinion Text

Mr. R. E. Wells

208 South Boley Drive

Picayune, Mississippi 39466

Dear Mr. Wells:

Attorney General Summer has received your letter of request dated February 27, 1979, and has assigned it to me for research and reply.

You submit the following, to-wit:

‘I am enclosing a copy of the minutes of the Resolution of the Board of Supervisors of Pearl River County pertaining to the levying of 1/2 mill tax for library construction in Poplarville, Ms.

‘Please advise as soon as possible what, if any, recourse we as citizens have to prevent this tax from being levied on us.

‘Thank you for your cooperation in this matter.’

Pursuant to the provisions of Section 7–5–25, Mississippi Code of 1972, the Attorney General is authorized to render official opinions to State Officials and State Agencies designated by the State only. However, as a matter of information, we enclose herewith a copy of Section 39–3–3, Mississippi Code of 1972, which authorizes the Board of Supervisors, in its discretion, to levy a tax not exceeding one mill on all taxable property in the county for a period not exceeding five years for the purposes provided in the statute.

The Supreme Court of this State held in the case of Gill v. Woods , 226 So.2d 912, that the Board of Supervisors may not call an election at county expense to determine by an unofficial vote the will of the electorate just for their information, Accordingly, elections may be called only when authorized by law.

With kindest regards, Very truly yours,

A. F. Summer, Attorney General.

P. L. Douglas, First Assistant Attorney General.