283 So.3d 73
Miss.2019Background
- Plaintiffs are Jackson ad valorem taxpayers and parents of children attending Jackson Public Schools (JPS); they sued Governor, MDE, and JPS challenging the Charter Schools Act funding scheme.
- The plaintiffs challenged Miss. Code Ann. § 37-28-55(2), which requires a school district to pay a charter school, for each enrolled pupil, an amount equal to the district’s ad valorem tax receipts per pupil; MDE may redirect MAEP funds if the district fails to pay.
- Plaintiffs alleged this ad valorem transfer unconstitutionally diverts local tax revenue in violation of Mississippi Constitution Art. 8 § 206. They did not appeal the chancery court’s ruling on per-pupil state funding.
- Intervenors included charter-school parents and charter organizations; Midtown raised standing as a defense. The chancery court denied plaintiffs’ summary judgment and granted summary judgment for defendants; plaintiffs appealed.
- The Mississippi Supreme Court reviewed standing de novo and applied the heavy burden rule for statutory constitutional challenges (must prove invalidity beyond a reasonable doubt).
- Holding: the Court affirmed — plaintiffs have standing, plaintiffs failed to show § 37-28-55(2) unconstitutional under Art. 8 § 206, and JPS’s challenge to dismissal was waived for lack of cross-appeal.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Standing to challenge § 37-28-55(2) | Plaintiffs (taxpayers with children in JPS) suffer distinct injury because ad valorem taxes designated for JPS are diverted to charter schools. | Defendants contended standing was lacking or not properly raised on appeal. | Court: Plaintiffs have standing — Mississippi permits liberal standing for those with a colorable interest; Midtown did not waive standing and court may raise jurisdictional questions. |
| Constitutionality of § 37-28-55(2) under Art. 8 § 206 | § 206 limits ad valorem tax receipts to maintain a district’s own schools; charter schools are not schools "its" district controls, so the statute unconstitutionally diverts funds. | Defendants argued charter schools are public schools within the state system and § 37-28-55(2) is authorized by the Legislature under Art. 8 §§ 201 & 206; the Act ties charter schools to district geography and public system. | Court: Plaintiffs failed to prove unconstitutionality beyond a reasonable doubt. The majority reads "its schools" broadly (schools belonging to or associated with the district) and finds charter schools remain part of the local public-education system for § 206 purposes, so the statute is constitutional. |
| Whether charter schools are separate school districts (relevance to § 206) | Plaintiffs: Act’s governance and exemptions show charter schools are not controlled by the local board and therefore are not "its schools." | Defendants: Act treats charter schools as public schools within district geography; they are not established as separate taxing districts and the Legislature may prescribe funding. | Court: The Act does not create charter schools as separate geographic school districts; they are public schools connected to the local district for funding purposes. |
| JPS motion to dismiss (required party) | Plaintiffs opposed dismissal; they argued JPS is a proper defendant. | JPS argued it was not a necessary party and sought dismissal; did not cross-appeal adverse summary-judgment ruling. | Court: JPS waived appellate review of the denial of its motion to dismiss by failing to file a notice of cross-appeal. |
Key Cases Cited
- Davis v. City of Jackson, 240 So. 3d 381 (Miss. 2018) (liberal Mississippi standing standard; standing reviewed de novo)
- SASS Muni-V, LLC v. DeSoto County, 170 So. 3d 441 (Miss. 2015) (colorable interest and standing principles)
- Cities of Oxford v. Ne. Miss. Elec. Power Ass'n, 704 So. 2d 59 (Miss. 1997) (party challenging statute must overcome presumption of validity)
- State v. Bd. of Levee Comm'rs for Yazoo-Miss. Delta, 932 So. 2d 12 (Miss. 2006) (statutory construction preferring constitutional interpretation)
- Pascagoula Sch. Dist. v. Tucker, 91 So. 3d 598 (Miss. 2012) (interpreting scope of district authority to levy and use ad valorem taxes)
- PHE, Inc. v. State, 877 So. 2d 1244 (Miss. 2004) (standard for striking down legislation: must appear beyond all reasonable doubt)