We have had more time to consider the Court’s ruling in the Hollywood
Casino budget/tax levy case (we need to distinguish this case with Hollywood’s
other case we now understand is pending over property tax valuations – we’ll
address the other litigation over the next several days). As an aside, the Tunica Times (www.tunicatimes.com) covered the issues
very well – check it out – the front page seems to be all about litigation. Back to the analysis of the Hollywood Casino
budget/tax levy case:
To the extent that the Board raised
taxes last year, the increased taxes are “invalid, null and void.” The bottom line, if you paid property taxes in Tunica
County, Mississippi for the year 2014 (these taxes would have been paid in
December, 2014, January, 2015 or February, 2015), then immediately file for a
refund of the illegally levied and collected taxes. Hopefully, you’ll be able to get back between
15-20% of all of the taxes that you paid!
Our reading of the Court order is that the additional 6 mills for the
general fund was illegal, the new 9 mill tax for the road fund was illegal and
the additional 2 mills to help pay the general obligation debt was
illegal. That’s a total of about 17
mills that was illegal or about 15-20% of the total taxes! If our analysis is correct and one mill is equal to about $240,000,
then the Board of Supervisors will be reimbursing taxpayers over $4,000,000! Thank you Hollywood Casino!
The Court stated: “The
power to levy and collect taxes is NOT an unrestricted power possessed by a county
or Board of Supervisors.” Further, the
Court stated that the Board of Supervisors only “speaks” through its minutes –
so, if it is not in the minutes, it did not happen. Everyone should make a point to read the minutes
of the Board of Supervisors – that is what counts.
The Court found that the County clearly did not follow the
law and the tax levy is illegal. Here is what was wrong: 1. The required legal
notice (which is included in the law) was not used. (Why didn’t the County use the notice when
all it had to do was retype the notice that is in the law? Pretty easy to do – in today’s world most
everyone knows how to type.) 2. The legal notice was
not published two times. (the law
says publish the notice two times – again – pretty easy to figure out that
publishing one times is NOT the same as publishing two times.) 3. The notice has to be published more than 7 days before the
hearing – it was NOT. (oh boy –
surely we can count to 7).
To get it right is not that difficult. 81 other counties get it right. Tunica County has always gotten it right
until the current Board of Supervisors. The
Court stated: “The evidence is clear
that the Board failed to follow the mandatory notice and advertising requirements
. . . Counsel for the Board as much as
conceded the same during oral argument.”
“In short, the
Board, a public body, held an un-noticed, un-advertised meeting wherein public
business was discussed and acted upon, including the levying and raising of
taxes.”
The Court even referenced an Attorney General’s opinion to
the Tunica County Board Attorney from October, 2014 which said in part, “Of
course, the normal requirements of budgetary procedure, such as advertisement
of the county budget under Section 19-11-7 and notice of any proposed tax
increase under Section 27-39-201, et seq., will apply . . . . “
Does the Board have
$4,000,000 to pay back the illegally collected taxes? Why would the Board and administration ignore
the law? Should the taxpayers have to
pay the legal cost to defend this action?
Why can’t the current Board and current administration seem to follow
the basic laws of county government?