Carnathan, 070784 MSAGO, 19840707

• Case Date: July 07, 1984
• Court: Mississippi

Hon. Gary L. Carnathan No. 19840707 Mississippi Attorney General Opinions July 7, 1984          Hon. Gary L. Carnathan          Attorney for the Itawamba County School Board          Post Office Drawer 70          Tupelo, Mississippi 38802          Dear Mr. Carnathan:          Attorney General Pittman has received your letter of request dated June 13, 1984, and has assigned it to me for research and reply. Your inquiry states:

This firm represents the Itawamba County School Board and the Itawamba County School Board and the Itawamba Junior College Board are in the process of trying to work out a compromise whereby the Fulton Agricultural High School could be separated from the Itawamba Junior College. A question has arisen as to the budget and I need an Attorney General's Opinion on this particular question. The Itawamba County School Board needs to know what the tax base will be after reappraisal so that it can make a determination of the economic feasibility if the Fulton Agricultural High School is separated from the Itawamba Junior College. It is the opinion of the Board and this counsel that a tax base would be the Itawamba County School Board budget plus the Fulton Agricultural High School budget plus the 10% additional tax assessment and would equal the final tax base, however, we need an opinion as to what our final tax base will be.

         Section 37-29-271, Mississippi Code of 1972, provides in part:

When any agricultural high school-junior college abolishes its high school department as

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