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Mississippi History

Mississippi History. Chapter 15. Chapter Preview. Beat System Unit System True Value Assessed Value Tax Roll Municipality

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Mississippi History

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  1. Mississippi History • Chapter 15

  2. 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

  3. 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

  4. 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

  5. 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

  6. County Government • The 82 Counties

  7. 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.

  8. 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.

  9. 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

  10. 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

  11. “Other” • County Officials

  12. 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

  13. 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

  14. 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

  15. 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

  16. 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

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

  18. 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

  19. 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

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

  21. 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

  22. 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

  23. 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

  24. 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

  25. 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

  26. 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.

  27. 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

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

  29. 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

  30. 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

  31. 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

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

  33. 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

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