Can a Mississippi board of supervisors raise its salary based on a higher valuation tier and ALSO take the $2,000 boost in the same fiscal year?

Plain-English summary

Mississippi sets county supervisor salaries based on the county's total assessed valuation. The salary tiers are in § 25-3-13(1):

• (e) For counties with valuations of $125 million up to $300 million: salary cap of $45,000.
• (f) For counties with valuations of $300 million up to $1 billion: salary cap of $50,000.

George County's valuation went up enough that, effective January 1, 2024, the Board would move from tier (e) to tier (f). The Board planned to vote at a January 2024 meeting to raise its salaries to the new $50,000 cap. The Board also wanted to consider a separate raise under § 25-3-13(2), which lets boards add up to $2,000 to whatever subsection (1) sets, starting January 1, 2024.

The question: can the Board do both increases in the same January meeting?

The AG said no, citing the plain text of § 25-3-13(2):

If the board of supervisors approves a salary increase under this subsection effective during any fiscal year, then the members of that board of supervisors are not eligible for any additional salary increases for that fiscal year.

The "any additional salary increases" language is broad enough to bar any other type of increase in the same fiscal year, including a subsection (1) tier-bump increase based on assessed valuation.

The opinion adds that the Board "would be eligible for a salary increase up to $2,000.00 under Section 25-3-13(2) the following fiscal year, subject to any other pay increase." So the two increases cannot both be taken in the same fiscal year, but a board that takes one in one fiscal year may take the other in a later fiscal year.

The opinion also refers to MS AG Op., Daughdrill (Apr. 12, 2023), for further discussion of § 25-3-13.

What this means for you

County attorneys and boards of supervisors

The opinion holds that if a board approves a salary increase under § 25-3-13(2), its members "are not eligible for any additional salary increases for that fiscal year," and that this bar "would include any salary increases afforded under Subsection (1) that are based upon an increase in total assessed valuation." A board cannot, at the same meeting (or otherwise in the same fiscal year), take both the (2) increase and a tier increase driven by a higher assessed valuation.

County administrators and clerks

The opinion emphasizes § 25-3-13(4): the salary "shall not be increased under this section until the board of supervisors shall have passed a resolution stating the amount of the increase and spread it on its minutes." The opinion treats the resolution as the required mechanism for any increase, while leaving to the board the discretion whether to take an allowed increase at all.

Timing across fiscal years

The opinion notes the board "would be eligible for a salary increase up to $2,000.00 under Section 25-3-13(2) the following fiscal year, subject to any other pay increase." The bar it describes is per fiscal year, not permanent.

Common questions

Q: Can a board take both the assessed-valuation tier increase and the $2,000 increase in the same year?
A: No. The opinion holds that approving a § 25-3-13(2) increase makes board members "not eligible for any additional salary increases for that fiscal year," and that this includes a subsection (1) tier increase based on a higher assessed valuation.

Q: Can the board take one increase one year and the other the next?
A: The opinion says the board "would be eligible for a salary increase up to $2,000.00 under Section 25-3-13(2) the following fiscal year, subject to any other pay increase," so the bar applies within a single fiscal year.

Q: Does the board have to take an increase it is entitled to?
A: No. The opinion states that "while the Board has the discretion to increase the salary of its members up to $50,000.00 based upon the total assessed valuation, it is not required to do so," and that any increase requires a resolution under § 25-3-13(4).

Q: When does the $4,000 figure apply instead of $2,000?
A: The opinion quotes § 25-3-13(2) as allowing up to $2,000 over subsection (1) "[f]rom and after January 1, 2024," and up to $4,000 over subsection (1) "from and after January 1, 2028."

Q: Is there a limit in the last year of a supervisor's term?
A: Yes. The opinion quotes § 25-3-13(2): "The salary of the members of the board of supervisors shall not be increased under this subsection in the last year of the supervisors' term."

Background and statutory framework

The opinion sets supervisor salaries through § 25-3-13, based on the county's total assessed valuation. For George County, the request stated that effective January 1, 2024, the Board would be reclassified from § 25-3-13(1)(e) to § 25-3-13(1)(f). The opinion quotes those two tiers:

(e) For counties having a total assessed valuation of at least One Hundred Twenty-five Million Dollars ($125,000,000.00), but less than Three Hundred Million Dollars ($300,000,000.00), a salary not to exceed Forty-five Thousand Dollars ($45,000.00);

(f) For counties having a total assessed valuation of at least Three Hundred Million Dollars ($300,000,000.00), but less than One Billion Dollars ($1,000,000,000.00), a salary not to exceed Fifty Thousand Dollars ($50,000.00);

Section 25-3-13(4) provides that the salary "shall not be increased under this section until the board of supervisors shall have passed a resolution stating the amount of the increase and spread it on its minutes."

Section 25-3-13(2) authorizes, "[f]rom and after January 1, 2024," an increase of up to $2,000 over the amounts set under subsection (1), and up to $4,000 "from and after January 1, 2028." It then provides: "If the board of supervisors approves a salary increase under this subsection effective during any fiscal year, then the members of that board of supervisors are not eligible for any additional salary increases for that fiscal year. The salary of the members of the board of supervisors shall not be increased under this subsection in the last year of the supervisors' term."

The opinion reads "any additional salary increases" to reach a subsection (1) tier increase based on a higher assessed valuation, so the two cannot both be taken in the same fiscal year.

Citations and references

Statutes:

• Miss. Code Ann. § 25-3-13 (county supervisor salary structure)
• Miss. Code Ann. § 25-3-13(1) (salary tiers by assessed valuation)
• Miss. Code Ann. § 25-3-13(1)(e) (tier for $125M-$300M valuation, $45,000 cap)
• Miss. Code Ann. § 25-3-13(1)(f) (tier for $300M-$1B valuation, $50,000 cap)
• Miss. Code Ann. § 25-3-13(2) (up to $2,000 boost from Jan 1, 2024; up to $4,000 from Jan 1, 2028; one increase per fiscal year)
• Miss. Code Ann. § 25-3-13(4) (resolution requirement; increase amount on minutes)

Source

• Landing page: https://attorneygenerallynnfitch.com/divisions/opinions-and-policy/recent-opinions/
• Original PDF: https://attorneygenerallynnfitch.com/wp-content/uploads/2023/11/R.Shepard-November-28-2023-Supervisor-Salaries.pdf

Original opinion text

November 28, 2023

Robert P. Shepard, Esq.
Attorney, George County
922 Manila Street
Lucedale, Mississippi 39452

Re: Supervisor Salaries

Dear Mr. Shepard:

The Office of the Attorney General has received your request for an official opinion.

Background

According to your request, George County's valuation increased in 2023, and as a result, effective January 1, 2024, the salaries for the board of supervisors ("Board") will be reclassified from Mississippi Code Annotated Section 25-3-13(1)(e) to Section 25-3-13(1)(f). In accordance with Section 25-3-13(4), and after January 1, 2024, the Board plans to consider a resolution to adjust their salaries to the level provided by Section 25-3-13(1)(f). The Board is also considering a salary increase under Section 25-3-13(2).

Question Presented

If, after January 1, 2024, a Board votes to increase supervisor salaries because the county's assessed valuation for the preceding taxable year has increased enough to place the county in a higher statutory category for supervisor pay, may the Board also vote at the same meeting to increase that revised salary by a maximum of $2,000.00 under the provisions of Mississippi Code Annotated Section 25-3-13(2)?

Brief Response

If a Board approves a salary increase under Section 25-3-13(2), the Board members "are not eligible for any additional salary increases for that fiscal year."

Applicable Law and Discussion

Salaries for the members of the boards of supervisors are set in accordance with Section 25-3-13 and based on the total assessed valuation of the county. According to your request, effective January 1, 2024, the Board will be reclassified from Section 25-3-13(1)(e) to Section 25-3-13(1)(f). The salaries for these subsections are as follows:

(e) For counties having a total assessed valuation of at least One Hundred Twenty-five Million Dollars ($125,000,000.00), but less than Three Hundred Million Dollars ($300,000,000.00), a salary not to exceed Forty-five Thousand Dollars ($45,000.00);

(f) For counties having a total assessed valuation of at least Three Hundred Million Dollars ($300,000,000.00), but less than One Billion Dollars ($1,000,000,000.00), a salary not to exceed Fifty Thousand Dollars ($50,000.00);

Miss. Code Ann. § 25-3-13(1) (emphasis added). Subsection (4) further provides that "[t]he salary of the members of the board of supervisors shall not be increased under this section until the board of supervisors shall have passed a resolution stating the amount of the increase and spread it on its minutes." Id. Thus, while the Board has the discretion to increase the salary of its members up to $50,000.00 based upon the total assessed valuation, it is not required to do so.

With respect to the separate salary increase allowed beginning January 1, 2024, Section 25-3-13(2) provides:

From and after January 1, 2024, the salary of the members of the boards of supervisors may be increased by an amount not to exceed Two Thousand Dollars ($2,000.00) over the amounts set under subsection (1) of this section, and from and after January 1, 2028, the salary of the members of the boards of supervisors may be increased by an amount not to exceed Four Thousand Dollars ($4,000.00) over the amounts set under subsection (1) of this section. If the board of supervisors approves a salary increase under this subsection effective during any fiscal year, then the members of that board of supervisors are not eligible for any additional salary increases for that fiscal year. The salary of the members of the board of supervisors shall not be increased under this subsection in the last year of the supervisors' term.

(emphasis added). Based on the plain language of the statute, if the Board approves a salary increase under this subsection, the Board members "are not eligible for any additional salary increases for that fiscal year." This would include any salary increases afforded under Subsection (1) that are based upon an increase in total assessed valuation. The Board would be eligible for a salary increase up to $2,000.00 under Section 25-3-13(2) the following fiscal year, subject to any other pay increase. For a further discussion of Section 25-3-13 and supervisors' salary increases, we refer to you MS AG Op., Daughdrill (Apr. 12, 2023).

If this office may be of any further assistance to you, please do not hesitate to contact us.

Sincerely,

LYNN FITCH, ATTORNEY GENERAL

By: /s/ Beebe Garrard
Beebe Garrard
Special Assistant Attorney General