Clarke County, Mississippi v. Quitman School District

Summary

The Mississippi Supreme Court held that the Quitman School District is not entitled to the portion of delinquent tax funds recovered by Clarke County through bankruptcy proceedings, reversing the chancellor’s award and remanding for further proceedings. The Court based its decision on a plain‑meaning interpretation of the statutory scheme that funds school districts on a year‑by‑year basis and does not provide for recovery of taxes collected years later.