Justia Government & Administrative Law Opinion Summaries

Following a 2020 audit, the Mississippi Department of Revenue (MDOR) issued a $65,957 sales tax assessment against EKB, Inc., a wedding photography business owned and operated by Scott Burton. EKB provided Burton’s photography services and sold the copyrights to the digital still images he creates. Neither activity was subject to sales tax. Because EKB did not engage in taxable sales, the Mississippi Supreme Court affirmed the chancery court’s order vacating the MDOR’s sales tax assessment. View "Mississippi Department of Revenue v. EKB, Inc., et al." on Justia Law

Jernigan Copeland Attorneys, PLLC (JCA) a Ridgeland, Mississippi law firm, filed suit against Shad White, in his official capacity as auditor for the state of Mississippi, seeking to recover damages for services rendered and for the reimbursement of costs and expenses owed to a public relations firm based on theories of breach of contract or, alternatively, promissory estoppel, quantum meruit, unjust enrichment, and indemnity. The Circuit Court found that, because discovery had not been completed in the case, genuine issues of material fact remained. Thus, it denied the office of the state auditor’s (OSA) motion to dismiss or, alternatively, for summary judgment. Because JCA failed to submit evidence creating a genuine issue of material fact that the employment contract complied with statutory requirements, and because JCA’s alternative claims were barred by the applicable statute of limitations, the Mississippi Supreme Court reversed the trial court’s denial of summary judgment. View "White v. Jernigan Copeland Attorneys, PLLC" on Justia Law

The Mississippi Division of Medicaid (DOM) and Yalobusha County Nursing Home (YNH) disputed four costs submitted for reimbursement by YNH in its fiscal year 2013 Medicaid cost report. The DOM appealed a Chancery Court’s judgment ordering the DOM to reverse the four adjustments at issue. Because the DOM correctly interpreted the appropriate statutes and because its decisions were supported by substantial evidence, the Mississippi Supreme Court reversed the chancery court’s order and rendered judgment reinstating the decisions of the DOM. View "Mississippi Division of Medicaid v. Yalobusha County Nursing Home" on Justia Law

The Mississippi Supreme Court granted Omar Humphrey’s petition for certiorari review of a Court of Appeals decision that dismissed his case. Humphrey’s complaint alleged that neither Steve Holts, police chief of Senatobia, nor John Champion, district attorney for the Seventeenth Circuit Court District, had responded to his letters requesting evidence and documents that related to his conviction made pursuant to the Public Records Act. Humphrey’s complaint alleged the same basis for his claims against both Holts and Champion and made very little, if any, distinction between the two other than referencing the individual letters sent to each defendant. The Court of Appeals dismissed the case for want of an appealable judgment. The Mississippi Supreme Court concluded the was, in fact, a final, appealable judgment and that the Court of Appeals should have decided Humphrey’s case on the merits. View "Humphrey v. Holts, et al." on Justia Law

Two Mississippi school districts disputed whether the disbursement of past revenues generated from sixteenth section land located in townships shared by the two school districts and received by one, should have been shared by the other. The Mississippi Supreme Court found that the applicable governing statutes placed the burden on the noncustodial school district to provide student lists to the custodial school district, and made it unlawful for the custodial school district to pay over “until the lists . . . have been made.” Because the one-year period delineated in Section 29-3-119(4) did not place a time limit on litigation but rather a time limit on when a noncustodial district could make a claim with a custodial district, it was not a statute of limitations. Commensurate with its duty to presume the validity of legislative enactments, the Supreme Court reversed the judgment of the trial court and render judgment in favor of the custodial district, Wayne County School District, because Quitman School District’s claims were outside the prescribed time limit in the statute. View "Wayne County School District v. Quitman School District" on Justia Law

Soon after the Mississippi Supreme Court appointed counsel to represent death-row inmate Alberto Garcia in post-conviction proceedings before it challenging his death sentence, the Attorney General preemptively filed in the trial court a “Motion for Notice of and an Opportunity to Be Heard on Requests for Litigation Expenses.” Relying on Mississippi Rule of Appellate Procedure 22(c)(3), the Attorney General asserted her office was entitled to notice and an opportunity to be heard on Garcia’s requests for litigation expenses. Even though Garcia’s counsel had made no such request, the trial court granted the motion. The Supreme Court vacated this ruling: "Under Rule 22(c)(3), the Attorney General is not entitled to notice and an opportunity to be heard on a request for litigation expenses that was never made—and will never be made—because Garcia’s appointed attorneys are not compensated and reimbursed through court-approved expenses but rather through their state employer. ... So the Attorney General’s request was not only premature; it was inapplicable. Thus, the trial court lacked authority to grant the Attorney General’s motion." View "Garcia v. Mississippi" on Justia Law

The Municipal Election Commission of the town of Goodman, Mississippi (the Commissioners), rejected David Simmons’s Candidate Petition for the Municipal Office of Mayor of Goodman, Mississippi. After conducting an investigation into Simmons’s residency and voting history, the Commissioners rejected his petition due to his not having satisfied the residency requirement prior to the election date. Simmons appealed a circuit court's decision upholding the Commissioners’ decision to reject his petition, arguing the trial court’s decision was manifestly against the weight of the evidence because he had provided evidence of his physical presence in Goodman and of his intention to reside there permanently. Simmons also asserted he had provided evidence that rebutted the homestead exemption presumption. The Mississippi Supreme Court found the trial court did not commit manifest error by determining that Simmons had not proved that he had been domiciled in Goodman for the time prescribed by Mississippi Code Section 23-15-300(1), which was “two (2) years immediately preceding the day of election.” Miss. Code Ann. § 23-15-300(1) (Supp. 2021). View "Simmons v. Town of Goodman" on Justia Law

In September 2016, Christopher Strickland, Jr., a sophomore at Northwest Rankin High School, was at Choctaw Trails in Clinton, Mississippi, preparing to run a cross- country meet. Before the race, a wasp stung Christopher on the top of his head. According to Christopher, a lump began to form and his head felt tight, like it was swelling. Christopher told one of his coaches. According to affidavits submitted by the Rankin County School District (RCSD), two coaches and a registered nurse, who was there to watch her son race, examined Christopher’s head and found no evidence of a sting or adverse reaction. And Christopher assured them he was fine and wanted to run the race. But Christopher recalled only one coach examining him. And this coach told him to “man up” and run the race. Christopher ran the race. According to one of his coaches, she checked in on him at the mile marker. He responded that he was “okay, just hot.” According to Christopher, after the mile marker he began to feel dizzy. Then he fell, hitting his head. The same nurse attended to him. So did her husband, who was a neurologist. Christopher appeared to recover and rejoined his team after the race. But he later went to a doctor, who discovered injuries to his brain and spine. In January 2017, Christopher’s father, Christopher Strickland, Sr. (Strickland), sued RCSD on Christopher’s behalf. He alleged various breaches of duties in how RCSD employees acted both (1) after the wasp sting but before the race and (2) after Christopher’s fall. Specifically, Strickland alleged that, after the fall, RCSD employees failed to follow the district’s concussion protocol. The Mississippi Supreme Court surmised "much legal analysis has been aimed at whether the actions of two cross-country coaches were discretionary policy decisions entitled to immunity from suit under Mississippi Code Section 11-46-9(1)(d) (Rev. 2019)." But on certiorari review, the Court found this question to be moot: the alleged actions of the coaches do not establish any triable claim for negligence. For that reason, the Supreme Court affirmed the trial court’s grant of summary judgment to the Rankin County School District. View "Strickland v. Rankin County School District" on Justia Law

After Wilkinson County Senior Care changed ownership, it received the maximum per diem rate from the Mississippi Division of Medicaid (DOM) for a period of twenty months. The DOM notified Wilkinson County Senior Care multiple times that the maximum per diem rate it received during this time period was subject to adjustment based on its initial cost report. The DOM did not seek recoupment of the overpayment based on the adjustment until 2011. Wilkinson County Senior Care argued that this delay foreclosed the DOM from recouping the overpayment it received. The DOM and the chancery court both affirmed that the recoupment was allowable. Because no legal or equitable principles provide that the delay in this case forecloses recoupment, the Mississippi Supreme Court affirmed the decisions of the chancery court and the DOM. View "Wilkinson County Senior Care, LLC v. Mississippi Division of Medicaid" on Justia Law

In 2008, the City of Gulfport undertook a project to replace the infrastructure associated with its water and sewer systems relating to damage caused by Hurricane Katrina in 2005. The repair project involved federal, state, and local agencies and ultimately cost approximately $85 million to complete. The original design of the Area 3B project, the sewer infrastructure that crossed the Cowan Road property located north of U.S. Highway 90 and east of Highway 605 were to be replaced, and the new infrastructure was to be installed within the City’s existing easements across the properties. The Cowan Road property at issue was located in the Area 3B geographic zone. Robert “Kris” Riemann, P.E., then-director of the City’s department of public works, was notified that John Felsher had inquired about relocating the sewer infrastructure in Area 3B. Based on an agreement with Felsher to relocate the utilities, the City had the Area 3B design drawings redrafted to move the utilities. The City's project manager was notified that the discovery of underground telephone lines and other utilities required that the sewer line being relocated had to cut the northwest corner of the property. Cowan Road filed a complaint in the Chancery Court of Harrison County, Mississippi, advancing a claim for inverse condemnation against the City. The chancery court transferred the case to the Special Court of Eminent Domain in Harrison County. Due to the jurisdictional limits of county court, the case ended up in Harrison County Circuit Court. The circuit court entered an order granting the motion for partial summary judgment filed by the City on the issue of the date of the taking. The parties eventually settled the reverse condemnation claim, and the City agreed to pay $100,000 to Cowan Road & Hwy 90, LLC, for the improper and unlawful taking of its property. The issue before the Mississippi Supreme Court centered on the circuit court's grant of attorneys' fees and expenses: Gulfport argued that Cowan Road should not have been allowed to recover attorneys’ fees under Section 43-37-9. Finding that the statute applied and fees were appropriate, the Supreme Court affirmed. However, the Court found the trial judge abused his discretion by disallowing requests for postjudgment interest. View "City of Gulfport v. Cowan Road & Hwy 90, LLC, et al." on Justia Law