Mississippi Advisory Opinions January 21, 1986: 19860121 (January 21, 1986)

Advisory Opinion Text

Hon. Oscar Jordan

City Attorney

City of Ocean Springs, Mississippi

914 Washington Avenue

Post Office Box 683

Ocean Springs, Mississippi 39564

Dear Mr. Jordan:

Attorney General Edwin Lloyd Pittman has received your request for reconsideration of the opinion issued by this office dated September 26, 1984; that opinion held that county or municipal governing authorities must assume the costs generated in connection with school bond elections held pursuant to Miss. Code Ann. Section 37-59-11 (1972).

Your letter specifically refers to Miss. Code Ann. § 31-13-11 (Supp. 1985) which provides in part that “the court costs in all such cases shall be paid by the county, municipality, or district proposing to issue said bonds... .” However, I would respectfully point out that section 31-13-11 controls court costs incurred in the process of validating public bonds and / or costs generated from any appeal taken from the validation proceeding. As stated in Street v. Town of Ripley , 173 Miss. 255, 161 So. 855 (Miss. 1935):

The main purpose of a statutory validation proceding is to provide a forum and course of legal procedure to which a political district or subdivision may resort for the purpose of having the validity of the proposed bonds finally determined and adjudicated in advance of their issuance.

Therefore, while court costs of validation hearings may be legally charged to the issuing entity, that process is separate and distinct from the election mandated by section 37-59-11.

A thorough re-examination of the statutory law of this state and of the opinions previously issued by this office reveals no contrary authority regarding costs of school bond elections. Therefore, the opinion of this office remains that the cost of school bond elections held pursuant to Miss. Code Ann. § 37-59-11 (1972) must be borne by the county or municipal governing authorities, subject to reimbursement from bond proceeds. (See attached opinions)

If this office can be of further assistance, please contact me.

Very truly yours,

Edwin Lloyd Pittman Attorney General.