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PASCAGOULA SCHOOL DIST. v. TUCKER

No. 2010-CA-00955-SCT.

91 So.3d 598 (2012)

PASCAGOULA SCHOOL DISTRICT, City of Pascagoula, Mississippi, Daniel J. Marks, Sr., Individually and as a Taxpayer of the PSD, and Katherine Laird Mitchell, A Minor, by and Through her Father and Natural Guardian, Randall L. Mitchell v. Joe TUCKER, Tax Collector, Jackson County, Mississippi, Benny Goff, Tax Assessor, Jackson County Mississippi, The Board of Supervisors of Jackson County, Mississippi, and the State of Mississippi, and Defendants-Intervenors Jackson County School District, Moss Point School District and Ocean Springs School District.

Supreme Court of Mississippi.

Rehearing Denied July 19, 2012.

Attorney(s) appearing for the Case

Luther T. Munford , Fred L. Banks, Jr. , R. Gregg Mayer , A. Kelly Sessoms, III , James L. Robertson , Eddie C. Williams , for appellants.

James H. Heidelberg , Jessica M. Dupont , Office of Attorney General By Harold E. Pizzetta, III , T. Hunt Cole, Jr. , Caroline M. Upchurch , Jack C. Pickett , Henry P. Pate, III , Alwyn H. Luckey , for appellees.

EN BANC.

LAMAR, Justice, for the Court:

¶ 1. The Mississippi Legislature passed a law mandating that the revenue the Pascagoula School District ("PSD") collected from ad valorem taxes levied on liquified natural gas terminals and crude oil refineries be distributed to all school districts in the county where the terminals and refineries are located. The Pascagoula School District — which contains a Chevron crude oil refinery and a Gulf liquified natural...

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