Justia Government & Administrative Law Opinion Summaries

In appeals consolidated for the Mississippi Supreme Court's review, the circuit court affirmed the decision of the Mississippi Gaming Commission (MGC) to deny the gaming site application of RW Development, LLC (RW). The MGC and the circuit court found that RW’s proposed gaming site failed to meet the governing statutory and regulatory requirements under Mississippi Code Section 97-33-1 (Rev. 2014) in the first instance, and 13 Mississippi Administrative Code Part 2, Rule 1.4(d) (adopted May 1, 2013), Westlaw, in the second. The Supreme Court concurred with the Commission and circuit court that: (1) in case No. 2019-SA-01813-SCT, RW failed to provide evidence that its proposed gaming site was within eight hundred feet of the MHWL; and (2) in case No. 2019-SA-01815-SCT, RW failed to establish that the mean high water line point of reference was located on RW’s premises, that RW owned or leased the land contiguous to the point of reference and its proposed gaming site, and that the land would play an integral part in RW's project. View "RW Development, LLC v. Mississippi Gaming Commission" on Justia Law

The Mississippi Department of Child Protection Services (MDCPS) sought to terminate involuntarily the parental rights of Jack Bynum, the putative father of a child in MDCPS' custody. The chancery court determined Bynum was both indigent and entitled to counsel. The chancellor appointed Bynum counsel and ordered MDCPS to pay his attorney's fees. MDCPS appealed. The agency argued Covington County should have paid for Bynum’s representation, just as it would if Bynum were an indigent criminal defendant. But the Mississippi Supreme Court found this was not a criminal case. "And the statutory scheme that directs the initiating county in criminal prosecutions to pay for indigent representation is expressly limited. It only applies to those 'charged with a felony, misdemeanor punishable by confinement for ninety (90) days or more, or commission of an act of delinquency.'” Thus, absent a legislative directive to assess an indigent parent’s attorney’s fees to Covington County, the chancery court did not abuse its legislatively conferred discretion by ordering MDCPS to pay Bynum’s attorney’s fees. View "Mississippi Department of Child Protection Services v. Bynum" on Justia Law

The case originated from an action brought by Bay Point Properties, Inc. against the Mississippi Transportation Commission in which Bay Point sought damages resulting from inverse condemnation. After the verdict, Bay Point filed a motion requesting attorneys’ fees, costs, and expenses. The trial court awarded $500 in nominal damages and denied Bay Point’s request for attorneys’ fees, costs, and expenses. Finding no reversible error, the Mississippi Supreme Court affirmed the trial court's judgment. View "Bay Point Properties, Inc. v. Mississippi Transportation Commission" on Justia Law

Murphy Burnett was arrested and detained for several years. The State eventually moved to nolle prosequi its criminal case against Burnett, and he was released from detention. Burnett filed suit against several governmental entities based on torts connected to his arrest, prosecution, and detention. All the entities moved to dismiss based on a failure to file proper notices of claims and based on the statutes of limitation. The trial court granted these motions. Because proper notices of claims were not sent, because most of the claims were barred by one-year statutes of limitation, and because Burnett did not specifically raise the remaining claims on appeal, the Mississippi Supreme Court affirmed the trial court's judgment. View "Burnett v. Hinds County, Mississippi" on Justia Law

The mayor and the board of aldermen of the City of Laurel, Mississippi unanimously passed an ordinance to extend Laurel’s boundaries, but the Pendorff Community Association contested the annexation. Following a bench trial, the Chancery Court of Jones County ruled in favor of Laurel and entered an order approving the annexation. Pendorff appealed the chancery court’s ruling. After reviewing the record, the Mississippi Supreme Court could the chancery court’s approval of the annexation was reasonable. Therefore, the Court affirmed. View "Pendorff Community Association, LLC v. City of Laurel" on Justia Law

Six plaintiffs sought a declaratory judgment regarding the meaning of the absentee-ballot provision under Mississippi law and its most recent addition in the context of the COVID-19 pandemic. Their claims dealt exclusively with Mississippi Code Section 23-15-713(d). In partially granting plaintiffs' request, the chancery court ruled: "as it pertains to the issue of . . . whether [Section] 23-15-713(d) permits any voter with pre-existing conditions that cause COVID-19 to present a greater risk of severe illness or death to vote by absentee ballot during the COVID-19 pandemic – is well taken and the relief sought is hereby GRANTED to the extent that such pre-existing 'physical . . . condition impairs, interferes with, or limits a person’s ability to engage in certain tasks or actions or participate in typical daily activities and interactions' or in an 'impaired function or ability' that interferes thereof." The chancery court denied the Plaintiffs’ second request, finding that Section 24-15- 713(d) did not permit any voter to vote absentee if he or she wanted to avoid voting in-person at a polling place due to guidance from the MDH, the CDC, or public-health authorities to avoid unnecessary public gatherings during the COVID-19 pandemic. The chancery court declared, however, that “a voter will be allowed to vote absentee if he or she or any dependent has consulted with a physician who recommends, because of that individual’s physical disability or that of their dependent, not attending any public gathering because of the possibility of contracting COVID-19[.]” The chancery court denied the Plaintiffs’ third request for injunctive relief. Secretary of State Michael Watson, Jr. appealed the chancery court’s order, arguing the plain terms of Section 24-15-713(d), a voter must have a “physical disability,” and “because of” that disability, voting in-person “could reasonably cause danger” to the voter or others. The Secretary of State maintained a preexisting condition that was not itself a “physical disability” cannot satisfy the statute, whether or not the voter believed that COVID-19 might make voting in person dangerous. The Secretary of State contended the chancery court erred to the extent its order suggested that Section 23-15-713(d) applied to voters otherwise. The Mississippi Supreme Court concluded the chancery court erred to the extent its order declared Section 25-15-713(d) permitted any voter with preexisting conditions that cause COVID-19 to present a greater risk of severe illness or death to vote by absentee ballot during the COVID-19 pandemic. Further, the chancery court erred to the extent that its order allowed a “recommended” quarantine to qualify as a “physician-imposed quarantine.” The court's order was affirmed in all other respects. View "Watson v. Oppenheim" on Justia Law

The City of Petal’s March 30, 2017 Amended Annexation Ordinance sought to add six square miles, spread across five different locations, to the City’s limits. The proposed annexation would have also added 296 residents to the City. For the Special Chancellor to approve the City’s petition to ratify, the City had to prove the annexation was reasonable. The chancellor found the City did not fully meet that burden. After trial, the chancellor found a modified annexation acceptable, determining the City already had sufficient available land within its current limits for residential and commercial development. And he found it more beneficial and reasonable for the City to update zoning and improve infrastructure than to approve annexation of an industrial area and two mostly undeveloped and unpopulated areas. There were two smaller proposed areas the judge deemed reasonable for annexation. The City’s last annexation, finalized in 2003, resulted in some parcels or tracts of land erroneously split between the City and Forrest County. So the chancellor granted the City's petition (as modified) to correct those errors. The City appealed. Finding the chancellor's decision supported by substantial and credible evidence, the Mississippi Supreme Court affirmed his decision. View "In the Matter of the Enlargement & Extension of the Municipal Boundaries of the City of Petal, Mississippi" on Justia Law

The Mississippi Supreme Court accepted this case on certiorari review from the Court of Appeals. Shaun Seals worked for the Pearl River Resort; he alleged he was terminated for reasons relating to a work-related injury. Donna Brolick, Pearl River Resort’s director of employment compliance, was called as a witness at the hearing before an administrative judge (AJ). Brolick testified that she was previously vice president of human resources at Pearl River Resort at the time Seals’s position was phased out and he was let go in January of 2013. Brolick further testified that in 2012 the resort changed its management. Multiple upper-level positions were eliminated or consolidated. Seals’s position as director of transportation was one of several positions that were eliminated. The Workers' Compensation Commission reversed the AJ’s order. The Commission found that Seals had reached maximum medical improvement on November 13, 2015, but failed to prove any permanent disability or loss of wage-earning capacity for two reasons. The Commission found that Seals was let go for unrelated economic reasons, noting his receipt of severance pay and other benefits as well as the testimony and evidence adduced by the Resort. Seals appealed the Commission's decision to the Court of Appeals. The appellate court held the Commission was correct in its assessment of the date of maximum medical improvement but that the Commission erred by finding Seals failed to prove any loss of wage-earning capacity. The Court of Appeals reversed and remanded the decision of the Commission and directed the Commission to calculate Seals’s loss of wage-earning capacity and to award corresponding compensation. The Resort petitioned the Supreme Court for a writ of certiorari, which was granted. The Supreme Court adopted "the well-reasoned analysis of the opinion concerning maximum medical improvement," but was "constrained to reverse the Court of Appeals’ majority regarding loss of wage-earning capacity. Sufficient evidence supported the Commission’s decision that Seals had not suffered loss of wage-earning capacity." The Commission's decision was reinstated in toto. View "Seals v. Pearl River Resort & Casino" on Justia Law

At issue in this appeal was the computation of the broadband credit limits that a taxpayer may use against its franchise-tax and income-tax liabilities. During the tax periods at issue, AT&T Mobility II, LLC, and BellSouth Telecommunications operated telecommunications enterprises and made significant investments in broadband technology developments throughout Mississippi, generating Broadband Investment Credits (Broadband Credits) under Mississippi Code Section 57-87-5. BellSouth Mobile Data, SBC Alloy Holdings, New BellSouth Cannular Holdings, New Cingular Wireless Services, SBC Telecom, and Centennial were all direct or indirect corporate owners of AT&T Mobility II. The taxpayers here each filed a separate franchise-tax return and were included as affiliated group members in the combined corporate income-tax return filed on behalf of the affiliated group. The Mississippi Department of Revenue (MDOR) determined that the broadband credits the taxpayers had claimed had been improperly applied to an amount greater than the credit cap of 50 percent of the taxpayers’ tax liabilities according to Mississippi Code Section 57-87- 5(3) (Rev. 2014). The MDR disallowed portions of the broadband credits claimed by the taxpayers and assessed additional franchise taxes, interest and penalties to the taxpayers separately on several dates between December 22, 2014, and May 20, 2015. The taxpayers argue that each taxpayer is jointly and severally liable for the total combined income-tax liability of the affiliated group, therefore making the income-tax liability of each taxpayer the same as the total combined income-tax liability of the affiliated group. The chancellor granted summary judgment in favor of the taxpayers and ruled that the taxpayer’s tax liabilities under Chapters 7 and 13 of Title 271 of the Mississippi Code was the aggregate of the taxpayer’s separate franchise-tax liability and the total combined income-tax liability of the affiliated group. The Mississippi Supreme Court affirmed the chancellor's ruling on the credit-computation issue. "The plain and unambiguous language of Section 57-87-5 clearly limits broadband credits that a taxpayer may take in any given year to 50 percent of the aggregate of the taxpayers’ franchise-tax liability and the total combined income-tax liability of the affiliated group." View "Mississippi Dept. of Revenue v. SBC Telecom, Inc. et al." on Justia Law

The Mississippi Department of Revenue (MDOR) appealed a chancellor’s entry of summary judgment in favor of Comcast of Georgia/Virginia, Inc., n/k/a Comcast Communications, LLC. In July 2012, the MDOR commenced an audit of Comcast’s Corporate Income and Franchise Tax Returns for 2008, 2009, and 2010. At the conclusion of the audit, the MDOR determined that Comcast owed additional corporate franchise tax. Specifically, the MDOR found that Comcast’s preapportioned capital base and its Mississippi apportionment ratios should have been increased for each applicable year. The increase in Comcast’s capital base was attributable to the MDOR’s disallowance of the holding-company exclusion. The increase in Comcast’s Mississippi apportionment ratios was attributable to MDOR’s inclusion of all of Comcast’s Mississippi destination sales as gross receipts. The application of the audited apportionment ratios to the audited capital base resulted in additional taxable capital apportioned to Mississippi for each year, with a corresponding increase in franchise tax due for each year. The Mississippi Supreme Court determined that because the MDOR’s franchise-tax assessment does not fairly represent the true value of Comcast’s capital in Mississippi, the chancellor’s judgment was correct. View "Mississippi Dept. of Revenue v. Comcast Cable Communications, LLC" on Justia Law