Opinion ID: 2594962
Heading Depth: 1
Heading Rank: 9

Heading: Recapture Statute

Text: We turn, therefore, to the statute which is the focus of this dispute. We review a district court's statutory interpretation on a de novo basis. Corkill v. Knowles, 955 P.2d 438, 440 (Wyo.1998). In performing our review, we look first to the plain and ordinary meaning of the words to determine if the statute is ambiguous. Olheiser v. State ex rel. Worker's Compensation Div., 866 P.2d 768, 770 (Wyo.1994), citing Parker Land & Cattle Co. v. Game & Fish Comm'n, 845 P.2d 1040, 1042-43 (Wyo.1993). A statute is clear and unambiguous if its wording is such that reasonable persons are able to agree on its meaning with consistency and predictability. Parker Land & Cattle, at 1043. Conversely, a statute is ambiguous if it is found to be vague or uncertain and subject to varying interpretations. Id. We have said that divergent opinions among parties as to the meaning of a statute may be evidence of ambiguity. Basin Electric Power Coop. v. State Bd. of Control, 578 P.2d 557, 561 (Wyo. 1978). However, the fact that opinions may differ as to a statute's meaning is not conclusive of ambiguity. Ultimately, whether a statute is ambiguous is a matter of law to be determined by the court. Id. If a statute is ambiguous, we will give some deference to an interpretation by the agency charged with execution of the statute unless its interpretation is clearly erroneous. Parker Land and Cattle Co., 845 P.2d at 1045; Mowry v. State ex rel. Wyoming Retirement Bd., 866 P.2d 729, 731 (Wyo.1993). Even then, however, we are not bound by an agency's interpretation; the final construction of an ambiguous statute is a question for the court. Parker Land and Cattle Co., at 1045. When a statute is sufficiently clear and unambiguous, we give effect to the plain and ordinary meaning of the words and do not resort to the rules of statutory construction. Tietema v. State, 926 P.2d 952, 954 (Wyo.1996); Butts v. State Board of Architects, 911 P.2d 1062, 1065 (Wyo.1996). Instead, our inquiry revolves around the ordinary and obvious meaning of the words employed according to their arrangement and connection. In doing so, we view the statute as a whole in order to ascertain its intent and general purpose and also the meaning of each part. We give effect to every word, clause and sentence and construe all components of a statute in pari materia. Parker, 845 P.2d at 1042. Wyo. Stat. Ann. § 21-13-102(c) provides: (c) The revenue to be rebated under subsection (b) of this section shall not exceed seventy-five percent (75%) of the difference between the revenue received by a school district from the mandatory levies per average daily membership provided by subsection (a) of this section and the statewide revenue per average daily membership from twenty-five (25) mills, multiplied by the average daily membership of the school district. Annually, on or before July 15, the department using average daily memberships and assessed valuations from the preceding fiscal year, shall compute maximum recapture under this subsection for each district and the final amount of recapture computed under subsection (b) of this section for the preceding fiscal year. If any district rebated more revenue to the state during the preceding fiscal year than the maximum computed, or than the amount to be rebated under subsection (b) of this section as computed using actual data from the preceding fiscal year, the department shall rebate the excess to the district. If any district rebated less revenue to the state during the preceding fiscal year than the amount to be rebated under subsection (b) of this section, as computed using actual data from the preceding fiscal year, the district shall rebate the difference to the state. In its initial response to the Districts' request for recalculation, the Department claimed it had no authority to recalculate the amount of recapture after the March 1 calculation required by subsection (e); the March 1 calculation, according to the Department in its June 12, 1995 letter, is the final calculation authorized by Wyo. Stat. Ann. § 21-13-102. In its brief to this court, the State concedes that subsection (c) requires the Department to recalculate recapture by July 15 (after the March 1 calculation). Indeed, pursuant to the second sentence of that subsection, it is clear the Department, on or before July 15, is required to make two computations, maximum recapture and final recapture. It is also clear both computations are to be made using average daily memberships and assessed valuations from the preceding fiscal year. The third sentence of subsection (c), the subject of this dispute, provides the school districts an opportunity to recoup amounts they over-rebated to the Department. There are two methods by which a district can achieve such a rebate. The first method, not a subject of this appeal, comes into play if a district rebated more revenue to the State than the maximum computed under the first sentence of subsection (c). The second method, the focus of this dispute, entitles a district to receive a rebate if it rebated more revenue to the state during the preceding fiscal year than ... the amount to be rebated under subsection (b) of this section as computed using actual data from the preceding fiscal year .... (Emphasis supplied.) The question thus becomes what the legislature meant when it premised a rebate to the recapture districts based on actual data. The State argues the legislature intended that actual data means average daily memberships and assessed valuations, the basis for the July 15 computation of final recapture. Its contention is essentially that actual data is a shorthand reference to average daily memberships and assessed valuations found in the preceding sentence. For their part, the Districts argue that actual data contemplates revenue actually received regardless of the amounts assessed. When subsections (b) and (c) of § 21-13-102 are read together, we agree with the Districts that actual data contemplates actual revenue. In order to interpret the meaning of actual data, we first note that subsection (c) refers back to subsection (b): If any district rebated more revenue to the state during the preceding fiscal year ... than the amount to be rebated under subsection (b) of this section as computed using actual data from the preceding fiscal year, the department shall rebate the excess to the district. (Emphasis added.) The court must, therefore, refer to subsection (b) where the legislature mandated recapture districts to rebate the amount by which the revenue from the sources provided by W.S. XX-XX-XXX exceeds one hundred nine percent (109%) of foundation program costs .... Subsection (b) thus sets forth the formula for determining recapturethe amount by which revenue from local resources (as identified in Wyo. Stat. Ann. § 21-13-310) exceeds 109% of foundation program costs (as identified in Wyo. Stat. Ann. § 21-13-309). The second clause of the third sentence of subsection (c) clearly refers back to the formula set forth in subsection (b) and contemplates the use of actual data from the preceding fiscal year, that is, the amount by which actual revenue exceeded 109% of foundation program costs based on actual average daily memberships, in determining whether a district paid too much and is entitled to a rebate. As such, this section serves to reconcile the earlier estimates with actual data. Contrary to this interpretation, the Department's interpretation would equate revenue to assessed valuations. However, one need look no further than this case to see that assessed valuations do not always result in identical amounts of revenue. Given this reality, had the legislature intended the statute be interpreted in this manner, it would have used the term assessed valuations in subsection (b) rather than revenue. In addition, had the legislature intended that actual data means average daily memberships and assessed valuations, it surely could have used that more specific language in the third sentence of subsection (c) rather than resorting to shorthand. When subsections (b) and (c) are read together, we agree with the Districts that actual data means actual revenue received by the Districts regardless of the amounts that have been assessed. Because we find the language of subsection (c) to be sufficiently clear and unambiguous, we give effect to the plain and ordinary meaning of the words, and we resort neither to the rules of statutory construction nor to the rule of deference to agency interpretation. Thus, we conclude the district court erred in deferring to the Department's interpretation. Having determined that the governing statute requires the Department to rebate excess recapture monies to the Districts, we must also determine by what mechanism, if any, the courts may compute and direct payment of the monies at issue. We have held that a school district may not sue the Wyoming State Hospital in tort because such a suit amounted to the State suing itself. Carbon County Sch. Dist. No. 2 v. Wyoming State Hosp., 680 P.2d 773, 775 (Wyo.1984). However, we qualified that holding by stating that principle does not apply to actions to construe statutes and to determine correlative rights between state agencies and entities. Id. We will apply these principles here. We have declared that the Districts are entitled to a refund of sums overpaid. However, we will draw a parallel with the concept of a recovery in tort with a recovery of money owed from one arm of the state to another arm of the state, in an instance such as that presented here. See Board of County Comm'rs of County of Laramie v. Laramie County Sch. Dist. Number One, 884 P.2d 946, 951 (Wyo.1994) (the action here is not for compensatory damages, but rather for an action seeking a declaration of rights and obligations and a claim for monies belonging to the School District which were wrongfully diverted). From the Districts' brief in this court, there appears to remain some question regarding the sums of money at issue. However, the courts will decline to calculate and assess sums due and owing, because to do so would be tantamount to a violation of the principle that the State cannot sue itself. To the extent the sums due and owing are agreed upon, those sums must be computed by the Department based on information supplied by the Districts under the governing statute. If the parties are unable to resolve the matter of what sums are due and owing, that is a matter which must be resolved within the structure of the executive branch of government without resort to an action in court to recover money. If the Districts disagree with a decision of the Department on these matters, it may seek review in accordance with the Wyoming Administrative Procedure Act. Wyo. Stat. Ann. § 21-2-202(d).