THE MISSISSIPPI LEGISLATURE

In Mississippi, some members of municipal school boards are appointed, while county and consolidated district boards are all elected by the people. Although state law makes elected officials formally responsible for levying taxes to support public schools, it has been argued that, as a practical matter, the school boards themselves are responsible for causing tax increases. Local elected officials, both at the county and municipal level, cannot refuse a school board's budget request if the request is within statutorily established parameters. Because appointed boards are not answerable to the electorate, some maintain that the system amounts to taxation without representation.

Although appointed school boards and some other appointed boards in Mississippi have the ability to cause taxation, state law limits the amount of such tax increases. Mississippi is one of only three states to give appointed school boards the authority to cause tax increases, and is the only state that does not provide voters the option of converting such boards into elected bodies. The lack of direct representation does not violate constitutional principles addressed in case law. Mississippi courts considering the issue would probably uphold the constitutionality of Mississippi's school finance laws.

If there is interest in changing school taxation systems, the Legislature has at least three options: retain appointed school boards, but remove their ability to cause tax increases; retain appointed school boards with ability to cause tax increases, but provide a statutory means for conversion to elected boards; or, make all school boards elected.

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