Opinion ID: 1903716
Heading Depth: 2
Heading Rank: 1

Heading: bond has a property interest in the results of the special election.

Text: ¶ 13. Bond argues that the Board's actions are in violation of his rights secured by Art. III, § 14 of the Mississippi Constitution and the Fifth and Fourteenth Amendments to the United States Constitution. A prerequisite to this Court's analysis of an alleged due process deprivation is the finding of an entitlement created and protected by the positive law of this state. White v. Gautier Utility Dist., 465 So.2d 1003, 1018 (Miss.1985). See also Bishop v. Wood, 426 U.S. 341, 344, 96 S.Ct. 2074, 48 L.Ed.2d 684 (1976) (stating that the sufficiency of the claim of entitlement must be decided by reference to state law). ¶ 14. Bond argues that he has a property interest in the results of the special election. Bond maintains that he is entitled to receive the benefit of the election which determined that he, as a taxpayer, should not have to pay for the Hood project. He alleges that the defeat of the bond issue in the election prohibits the financing of the project in any manner whatsoever. The circuit court found that Bond's assertion of a possible change of taxes is not sufficient to create a right of which he was deprived. This Court agrees. ¶ 15. According to S.B. 3269, the Board may levy a special tax, not to exceed three mills, upon all taxable property in the county for the purpose of retiring the indebtedness at issue. The bill requires notice by publication of any resolution to levy such a tax, and also states that if twenty percent of electors in the county file written protests against the assessment, an election on the question of the levy must be called. Where a majority of the electors do not vote in favor of the tax, the tax cannot be levied. This Court has stated that a taxpayer has a due process right to challenge the accuracy and proportionality of the assessment and taxation of his property. Gautier Utility Dist., 465 So.2d 1003, 1008 (Miss.1985). ¶ 16. There is no evidence in the record that the Board has sought to levy a special tax pursuant to S.B. 3269. As observed by the circuit court, Bond has made a vague assertion that his property taxes will be increased by the actions of the Board at some point in the future. He is not challenging the accuracy nor the proportionality of an actual assessment of his property. ¶ 17. Bond asserts that Miss.Code Ann. § 19-9-17 (2000) creates an entitlement to the benefits of the election result. Section 19-9-17 provides that bonds shall not be issued unless three-fifths of the voters vote in favor of the bond issue. Bond fails to recognize that the voters of Marion County have received the benefit of the election result as no bond issue occurred. ¶ 18. As provided in Gautier Utility District, should the Board actually levy the special tax on property in the county, Bond is entitled to an opportunity to dispute the accuracy, validity and proportionality of the assessment. See Gautier Utility Dist. at 1019 (citing Hutchins v. Bd. of Supervisors of Alcorn County, 227 Miss. 766, 780, 87 So.2d 54, 58 (1956)). Furthermore, should the Board seek to levy the special tax, Bond has the ability, prior to seeking review in a judicial forum, to dispute the tax in accordance with the procedures outlined in S.B. 3269. However, at the time Bond filed this action, no special tax had been levied, and he had no property interest affected by the Board's actions. Again, any entitlement Bond had in the outcome of the election was left intact in that no bond issue occurred. ¶ 19. Nevertheless, Bond does have a due process right to be heard in a judicial forum regarding his allegations that S.B. 3269 is unconstitutional and that the Board, therefore, acted outside the authorities conferred by the legislature in utilizing the method of financing at issue. Gautier Utility Dist. at 1018-19 (citing In re Savannah Special Consol. School Dist., 208 Miss. 460, 471-72, 44 So.2d 545, 548 (1950)). Indeed, Bond has been given the opportunity to litigate these claims, and they are addressed below in issues II and III.