Can a Mississippi county waive its building permit and inspection fees for construction of a local school building?

Plain-English summary

Jackson County's supervisors and school board asked whether the county could waive its own building permit, inspection, and similar charges for construction of a school building. The Attorney General answered yes, subject to the findings required by Section 21-19-49(1).

That statute allows a county to appropriate money or convey county property to a local school district to provide a school building or site when supervisors believe the building's location will specially benefit county inhabitants. Prior AG opinions treated authority to give money as also allowing an in-kind contribution. This opinion applies that reasoning to waiving county building-related fees, provided the board makes the statutory findings and records them in its minutes. The AG expressly confines the answer to county-specific permits and fees; it does not authorize waiving any required state fees.

The request also asked what counts as a “school building.” The AG noted that the cited chapter does not define the phrase, quoted the ordinary meaning of “building,” and left whether a particular structure qualifies to the board as a question of fact. It did not classify a specific proposed structure.

What this means for you

County supervisors and building departments

The opinion permits a waiver of county permit and inspection charges for a local school building as an in-kind contribution if the board makes the special-benefit findings required by Section 21-19-49(1) and records them in its minutes. It draws a firm boundary at state fees, which the county cannot waive under this opinion.

School districts planning construction

The opinion covers a county's own development and building-related charges associated with a school building. Whether a particular structure meets the statute's “school building” description remains a factual decision for the board of supervisors, not a category the AG resolved in this letter.

Common questions

Q: Can the county waive school construction permit and inspection fees? A: Yes, for its own fees when the supervisors make and record the statutory finding that the school building's location will specially benefit county inhabitants. The opinion treats the waiver as an in-kind contribution.

Q: Can the county waive a state inspection or permit fee too? A: No. The AG says its answer concerns county-specific permits and fees and does not authorize a waiver of any potentially required state fee.

Q: Does any school-related structure automatically count as a “school building”? A: The opinion does not say so. It notes that the statute does not define the phrase and leaves the status of a particular structure to the board as a factual determination.

Background and statutory framework

Section 21-19-49(1) authorizes county support for a local school district to erect, purchase, or otherwise provide a school building or site when the board finds a special benefit from its location. The opinion quotes prior AG guidance that permission to contribute money also permits in-kind contributions, and prior guidance allowing a fee waiver if the required factual findings are entered in the governing body's minutes.

Section 1-3-65 directs ordinary meanings for statutory words. The opinion uses that rule and a dictionary definition of “building,” while declining to decide whether a particular structure qualifies. The distinction between county and state fees limits the waiver authority described in the answer.

Citations and references

• Section 21-19-49(1) (county support for school buildings)
• Section 1-3-65 (ordinary meaning of statutory terms)
• MS AG Op., Hewes (Jan. 28, 2005); Mallette (June 27, 2012)

Source

• Landing page: https://attorneygenerallynnfitch.com/divisions/opinions-and-policy/recent-opinions/
• Original PDF: https://attorneygenerallynnfitch.com/wp-content/uploads/2026/10/Pickett-Colmer-October-1-2026-Authority-of-a-County-to-Waive-Building-Permit-Charges-for-a-County-School-District.pdf

Original opinion text

October 1, 2026
Jimmy Colmer, Esq.
Attorney, Jackson County Board of Supervisors
Post Office Box 998
Pascagoula, Mississippi 39568
Jack C. Pickett, Esq.
Attorney, Jackson County Board of Education
P.O. Box 1268
Pascagoula, Mississippi 39568
Re:

Authority of a County to Waive Building Permit Charges for a County School District

Dear Mr. Colmer and Mr. Pickett:
The Office of the Attorney General has received your request for an official opinion. Questions Presented

1. May the Jackson County Board of Supervisors (“Board”) waive charges to the Jackson County
   School District (“District”) for county building permits, inspection fees, and similar development and building-related fees associated with the construction of a school building within the county by the District?
2. If so, what constitutes a “school building” pursuant to Mississippi Code Annotated Section 2119-49(1)?
   Brief Response
3. Section 21-19-49(1) authorizes the county to appropriate money to its local school district “for
   the purpose of erecting, purchasing or otherwise providing the school building . . . where the . . . board of supervisors are of the opinion that the location of such school building . . . will be of special benefit to the inhabitants of the . . . county.” And we have opined that when a statute authorizes monetary donations, it likewise provides authority to make in-kind contributions. Accordingly, the Board may waive county building permits, inspection fees, and similar 550 HIGH STREET • SUITE 1200 • JACKSON, MISSISSIPPI 39201 POST OFFICE BOX 220 • JACKSON, MISSISSIPPI 39205 TELEPHONE (601) 359-3680

Jimmy Colmer, Esq.
Jack C. Pickett, Esq.
October 1, 2026
Page 2
development and building-related fees as an in-kind contribution for the District so long as the Board makes the necessary findings required by Section 21-19-49(1).

2. Whether a particular structure constitutes a “school building” as set forth in Section 21-19-49(1)
   is a determination of fact to be made by the Board.
   Applicable Law and Discussion
   Section 21-19-49(1) states:
   [T]he board of supervisors of any county are hereby authorized and empowered to appropriate money or dedicate and convey . . . county-owned buildings and property . . . to the school district or districts situated within that . . . county for the purpose of erecting, purchasing or otherwise providing the school building or a site for such school building of such school district, in cases where the . . . board of supervisors are of the opinion that the location of such school building within . . . the county, or in close proximity thereto, will be of special benefit to the inhabitants of the municipality or county. (emphasis added). And this office “has consistently opined that when a statute authorizes a municipality [or county] to donate money, that municipality [or county] is also given authority to make in-kind contributions.” MS AG Op., Hewes at 2 (Jan. 28, 2005) (citing MS AG Op., Bogen (Nov. 15, 2004); MS AG Op., Brewer (May 30, 2003)). Based upon this reasoning, we have previously concluded that Section 21-19-49 allows a municipality or a county to “donate funds in the amount of a permit or inspection fee, or to waive same” so long as “all factual findings required by the statute” are made by the governing authorities and recorded in the minutes. MS AG Op., Mallette at 2 (June 27, 2012). This remains the opinion of this office; however, we clarify that this pertains to county-specific permits and fees only and does not authorize the waiver of any potentially required state fees. Regarding your second question, neither Section 21-19-49 nor Chapter 19 defines “school building.” However, pursuant to Section 1-3-65, “[a]ll words and phrases contained in the statutes are used according to their common and ordinary acceptation and meaning.” Merriam-Webster defines building as “a usually roofed and walled structure built for permanent use.” MERRIAMWEBSTER DICTIONARY, https://www.merriam-webster.com/dictionary/building (last visited Sept. 29, 2026). Ultimately, whether a particular structure constitutes a “school building” as set forth in Section 21-19-49(1) is a determination of fact to be made by the Board. See Miss. Code Ann. § 75-25 (authorizing the Attorney General to opine upon prospective matters of state law only). If this office may be of any further assistance to you, please do not hesitate to contact us. Sincerely, LYNN FITCH, ATTORNEY GENERAL 550 HIGH STREET • SUITE 1200 • JACKSON, MISSISSIPPI 39201 POST OFFICE BOX 220 • JACKSON, MISSISSIPPI 39205 TELEPHONE (601) 359-3680

Jimmy Colmer, Esq.
Jack C. Pickett, Esq.
October 1, 2026
Page 3
By:

/s/ Maggie Kate Bobo
Maggie Kate Bobo
Special Assistant Attorney General

550 HIGH STREET • SUITE 1200 • JACKSON, MISSISSIPPI 39201
POST OFFICE BOX 220 • JACKSON, MISSISSIPPI 39205
TELEPHONE (601) 359-3680