SEC. 37-19-35. Determination of minimum local ad valorem tax effort required of districts for support of program; effect of reduction of school term due to emergency or major disaster.
The minimum local ad valorem tax effort required of each school district in proportion to its relative taxpaying ability shall be determined as follows:
(a) The total minimum local ad valorem tax effort required of all school districts in the state shall be as follows: Sixteen Million Five Hundred Thousand Dollars ($16,500,000.00) for fiscal year 1987, Seventeen Million Dollars ($17,000,000.00) for fiscal year 1988, Seventeen Million Seven Hundred Fifty Thousand Dollars ($17,750,000.00) for fiscal year 1989, Eighteen Million Five Hundred Thousand Dollars ($18,500,000.00) for fiscal year 1990, Nineteen Million Two Hundred Fifty Thousand Dollars ($19,250,000.00) for fiscal year 1991, Twenty Million Dollars ($20,000,000.00) for fiscal year 1992, Twenty-one Million Dollars ($21,000,000.00) for fiscal year 1993, Twenty-two Million Dollars ($22,000,000.00) for fiscal year 1994, Twenty-three Million Dollars ($23,000,000.00) for fiscal year 1995, Twenty-four Million Dollars ($24,000,000.00) for fiscal year 1996 and each fiscal year thereafter.
(b) The State Department of Education shall determine for each county its percent of the total taxpaying ability of the state by the following economic index of taxpaying ability: (1) multiply .242152 times the county's percent of the assessed valuation of public utilities in the state; (2) multiply .282970 times the county's percent of the retail sales tax paid in the state; (3) multiply .044144 times the county's percent of the state total of motor vehicle license receipts as sold by the tax collectors of the various counties of the state; (4) multiply .065110 times the county's percent of the total value of farm products in the state; (5) multiply .142688 times the average of the county's percent of the state total personal income taxes paid in the state; (6) multiply .222936 times the county's percent of the state total of gainfully employed nonfarm, nongovernment workers. The sum of the products obtained in items (1) through (6), inclusive, shall be the index of the relative taxpaying ability of each county, including the separate school districts therein, expressed in percent of the total taxpaying ability of the state. The index for each county shall be recalculated every two (2) years and the data for the economic factors included in the index shall be the latest and most reliable official sources as determined by the State Department of Education.
(c) The annual minimum required local ad valorem tax effort in dollars for each county shall be its percent of the taxpaying ability of the state as determined in subsection (b) of this section multiplied by the total statewide required local ad valorem tax effort as determined in the manner provided in subsection (a) of this section.
(d) The minimum local ad valorem tax effort in dollars for each school district within a county for each year shall be that district's percent of the total assessed valuation of the county for the previous year multiplied by the total minimum ad valorem tax effort required of that county as provided in subsection (c) of this section. In making this calculation the countywide assessment shall be used.
(e) If the school board of any school district shall determine that it is not economically feasible or practicable to operate any school within the district for the full one hundred eighty (180) days required for a school term of nine (9) months as contemplated, due to an enemy attack, a manmade, technological or natural disaster in which the Governor has declared a disaster emergency under the laws of this state or the President of the United States has declared an emergency or major disaster to exist in this state, that said school board may notify the State Department of Education of such disaster and submit a plan for altering the school term. If the State Board of Education finds such disaster to be the cause of the school's not being able to operate for the contemplated school term and that such school was in a county covered by the Governor's or President's disaster declaration, it may permit said school board to operate the schools in its district for not less than one hundred eighty (180) days, and, in such case, the State Department of Education shall not reduce the allotment mentioned hereinabove, because of the failure to operate said schools for one hundred eighty (180) days.
The State Board of Education shall not approve any such plan which does not comply with standards, if any, provided by the State of Mississippi or the State Department of Education to meet any of the above enumerated disasters. Nothing in this section shall be construed to alter the responsibility of each school board of each school district to make every reasonable effort to operate the schools of their district for the full school term of one hundred eighty (180) days.
SOURCES: Former 1972 Code Sec. 37-19-35 [Codes, 1942, Sec. 6248-10; Laws, 1953, Ex Sess, ch. 14, Sec. 10] recodified as Sec. 37-19-29 by 1977, ch. 486, Sec. 15. Former 1972 Code Sec. 37-19-15 [Codes, 1942, Sec. 6248-03; 1953, Ex Sess ch. 14, Sec. 3; 1954, ch. 262; 1958, ch. 306, Sec. 3; 1960, ch. 295, Sec. 3; 1968, ch. 392, Sec. 3; 1970, ch. 367; ch. 368, Sec. 1; ch. 369; 1971, ch. 363, Sec. 3; 1974, ch. 383, Secs. 1, 2] amended and recodified as Sec. 37-19-35 by 1977, ch. 486, Sec. 18; 1978, ch. 481, Sec. 1; 1979, 1st Ex Sess. ch. 7; 1980, ch. 307; 1980, ch. 372; 1986, ch. 492, Sec. 107; 1986, ch. 500, Sec. 17; 1992, ch. 524, Sec. 13, eff from and after July 1, 1992.
SOURCE: 1997 Laws, Chapter 612, Sec. 30, SB2649 Effective AP-April 23, 1997.