McRae, 012180 MSAGO, 19800121

• Case Date: January 21, 1980
• Court: South Carolina

Honorable C. R. McRae, No. 19800121 Mississippi Attorney General Opinions January 21, 1980           Bonds — School Districts          Honorable C. R. McRae          Counsellor at Law          Post Office Box 1692          Pascagoula, Mississippi 39567          Dear Mr. McRae:          The Office of the Attorney General has received your letter and it has been assigned to me for research and reply.          You write concerning a proposed school bond issue by the Jackson County School District. A copy of your letter is enclosed for reference.          Your first question is:

         “... will the Jackson County School District remain liable for bonds issued upon the St. Martin's Attendance Center even though that facility can no longer be utilized by the Jackson County School District due to that facility's inclusion within the City of Ocean Springs Separate School District or that separate school district of the then newly created municipality?...”

         The response is contained in Section 37-7-613 of the Mississippi Code of 1972, Annotated:          “§ 37-7-613. Assumption of indebtedness of annexed district.          Where the whole or any part of an adjacent school district shall be added to a municipal separate school district under this article or any other statute and such adjacent school district shall at that time have outstanding bonds or other indebtedness, the municipal separate school district shall become liable for and shall assume such portion of such outstanding indebtedness in the proportion which the assessed valuation of the territory annexed to such municipal separate school district bears to the total assessed valuation of the district from which the territory is taken as shown by the last assessment roll of the county. Provided, however, when the total amount of the portion of the outstanding bonded indebtedness to be assumed by the municipal separate school district is less than the total amount of any bonded indebtedness outstanding on school buildings in the territory annexed to the municipal separate school district, the municipal separate school district shall assume, instead, the total amount of the outstanding bonded indebtedness on school buildings in the territory annexed. The board of supervisors shall, on or before October 1 each year, certify to the governing authorities of the municipality the amount of taxes that the territory of the school district annexed to the municipal separate school district...