Mississippi History Chapter 15

Chapter Preview Beat System Unit System True Value Assessed Value Tax Roll Municipality Charter Mayor-Council Form Commission Form Council-Manager Form Annexation Ad Valorem Tax Real Property Personal Property Tax Rate Homestead Exemption

People To Know Board of Supervisors Sheriff Chancery Clerk Circuit Clerk Tax Collector Tax Assessor County Attorney District Attorney Superintendent of Education County Board of Education Board of Aldermen

Article 14, Section 260, Ms Constitution of 1890 Quotable History “No new county shall be formed unless a majority of the qualified electors voting in each part of the county or counties proposed to be dismembered and embraced in the new county, shall seperately vote therefor” Article 14, Section 260, Ms Constitution of 1890

Local Government Preview Mississippians have the most contact with their local government Counties, municipalities, school districts, and special districts are all examples of local government These bodies are created by the state

County Government The 82 Counties

County Government Counties were first formed in the state in 1799 with the creation of Adams and Pickering counties By 1817, there were 14 counties By 1841, there were 56 counties By 1890, there were 75 counties The state legislature has created 7 counties since then to give Ms its current total Counties were established by the state to help provide services for its citizens These services include law enforcement, road maintenance, recreation, fire protection, etc.

Board of supervisors The principal governing body of a county is the Board of Supervisors Each county is divided into 5 districts, called “Beats” of equal population. One supervisor is elected to the board of supervisors from each “Beat” Supervisors must reside in the counties and districts they represent Supervisors serve for 4 year terms The board is required to meet monthly The board is responsible for county finances, taxes, bonds, roads, bridges, the jail, county health programs, regulating fireworks, appointing a county fire coordinator, maintaining public libraries, etc.

Reforming county government Managing county government takes on 2 forms: The Beat System and the Unit System Beat System: Each Supervisor has complete control over the roads in the district, gives orders to road crews, and drafts a budget without the assistance of a county administrator. Supervisors under the “Beat” system can spend up to $100 for emergency repairs and equipment. All other purchases must be made through purchasing, receiving and inventory clerks Critics argue that they are just road repair technicians

The Unit System In 1988, the state legislature allowed voters in each county to decide whether to maintain the Beat System or move to a more centralized system The Unit System - The supervisors set policy and hire county workers to handle the day-to-day functions of county government The county road manager monitors road crews and makes decisions on roads and bridges to be repaired. Equipment is stored in a central county barn and all purchasing is handled by purchasing, receiving and inventory clerks

“Other” County Officials

Law enforcement The sheriff’s office is one of the oldest in county government The “Sheriff” is the chief law enforcement officer in the county, with the authority to prevent criminal activity and make arrests At one time, the sheriff was also the tax collector The sheriff is in charge of the county jail, prisoners and the courthouse The sheriff can hire deputies to assist in the sheriff’s duties Law enforcement also includes the coroner, who investigates deaths Constables are elected and serve papers for the court

Chancery circuit clerk The Clerk for the Board of Supervisors and keeps a complete record of the Board’s proceedings and orders The Clerk also receives and records legal papers, such as deeds related to land transactions Is responsible for the papers and records of the Chancery Court Serves as treasurer and auditor for the county, keeps up with county funds, maintains financial records, and authorizes payments to meet county obligations The Circuit Clerk serves as the clerk for the Circuit Court, registers voters, prepares voter lists, administers elections, and issues marriage licenses Both Elected for 4 year terms

Tax Collector and Tax Assessor The Tax Collector, collects taxes The Tax Assessor determines the true value of each piece of property in the county and then establishes the taxable value of that property every year These offices are usually combined in most counties The “True Value” of property is how much it is actually worth. For tax purposes, the tax assessor determines the property’s assessed value, which is a % of true value They then produce a “tax Roll” of all the properties and presents it to the Board of Supervisors who then levies the taxes

County Attorney Prosecutes cases for the state in justice courts and county courts and assists the DA in cases before the circuit courts Must be a practicing attorney and is elected for a 4 year term The District Attorney (DA) represents more than one county, prosecutes cases in their district and carries out criminal investigations

County Superintendent of Education and Board of Education The chief public school official in the county is the Superintendent of Education Either elected to a 4 year term or appointed by the school board Responsible for the administration of county public schools County Board of Education has 5 members elected from supervisory districts for staggered 6 year terms

Municipal Government Ms is considered a rural state with over 50% of its population living in rural communities or “municipalities”

Municipal Government Have a population of less than 2,500 Are political units that provide local government to specific areas and can be classified according to population size In Ms, Municipalities with populations of more than 2,000 people are classified as cities Places between 301-1,999 people are considered towns Places between 50-300 people are considered villages A group of citizens living in an area may incorporate (become a city, town or village) by submitting a petition, signed by 2/3 of the residents to the chancery court

Functions of Municipal Governments The major function of any city is to provide services to its residents Some of those services include maintaining roads and bridges, providing a police force, fire department, libraries, recreation facilities, street lights, sanitation services, etc These services vary depending on the Municipality

Forms of Municipal Government City government can take on 3 types of government form: 1. Mayor Council 2. Commission 3. Council-Manager

Mayor Council Form Voters elect a mayor and a city council In Ms the city council is known as the Board of Aldermen The number of aldermen varies from 5-7 Aldermen are elected from districts called wards They are divided between a “weak” or “strong” mayor type

Mayor-Council Form (cont) Weak mayor form is most common in Ms Voters elect a mayor and aldermen who together decide whether other officials are elected or appointed The mayor shares many decisions with the aldermen Strong Mayor council form The mayor has the power to hire and fire city employees Has more power in budgeting The mayor presides over the council in both

Commission Form Voters elect a mayor and at least 2 commissioners The mayor presides over the commission meetings but has no veto power The mayor is the official representative of the city and generally administers the police and fire departments The commissioners head specific departments of city government: One commissioner might administer finance Another might be in charge of purchasing Another might be in charge of parks

Commission Form (cont) This form dates back to the hurricane of 1900 that devastated Galveston, Tx and killed more than 6,000 The Mayor-Council government that existed was corrupt and could not handle the crisis The city asked the state legislature for a new charter creating a commission This form became popular and spread throughout Tx and eventually into other parts of the country This form was adopted by Jackson in 1912 Today only Vicksburg and Clarksdale use this form of government Jackson changed in 1985

Council Manager Form The voters elect a mayor and council, which in turn, hire a city manager The mayor presides over city council meetings and represents the city The manager handles day-to-day operations, hires and fires city employees, prepares the budget, and attends council meetings but cannot vote Grenada and Pascagoula have this form

Annexation Often times, Municipalities try to extend their boundaries by adding surrounding land A city wanting to annex more land passes an ordinance (law) that describes the boundaries of the new area, identifies the services it will provide and sets a timetable Citizens living their cannot vote against the annexation but can file a lawsuit to stop it.

Other forms of government Ms has 152 school districts and may cover an entire county, can cross county lines, or might include a single municipality All School districts have 5 member boards Ms Planning and Development Districts (Economic Development) Soil and Water Conservation Districts

Financing Local Governments The major source of county governments is the ad valorem tax.

Taxes Ad Valorem Tax - levied on the assessed value of real and personal property Real property consists of land and permanent structures on it Personal Property - refers to movable items such as cars Tax Rate - Based on the needs of a local government, a tax rate is established Property tax rates are called “Mills”. A mill is 1/10 of a cent and generated $1 for every $1,000 in value

City Revenue Cities receive a portion of the state’s sales tax (18.5% of sales taxes collected within their boundaries) Some cities levy taxes on specific businesses like hotel rooms Other revenue comes from federal and state grants, fees, fines, gas taxes, and Homestead Exemption reimbursements

Homestead Exemption State law gives homeowners an exemption for property that is their primary residence The state reimburses the local governments for this loss in revenue

Political Cartoonists A drawing that makes a political statement about a subject of public interest

Political Cartoons Can be about a person, group, event or important problem Good cartoons deal with emotions and are commonly humorous or ironic Thomas Nast (1840-1902) was one of the earliest and most famous cartoonists in US history He supported the Union during the Civil War Nast created several symbols that have stood the test of time like the Republican Elephant and the Democrat Donkey