Mississippi Code

Miss. Code Ann. § 29-3-119 (2026)

Division of funds among school districts

✓ current as of July 2026

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(1) Where there is only one (1) school district in the township to which the available funds belong, such school district shall be entitled to the whole of such funds, and the funds shall be handled in the manner set forth in this section.

(2) In cases where a township having available funds is occupied by two (2) or more school districts or parts of school districts, the available funds of the township shall be divided between the districts lying wholly or partly within such township in proportion to the number of children residing in that portion of each district which lies within such township and who are enrolled in the schools of that district, as compared to the total number of children residing in such township and enrolled in the schools of all districts lying wholly or partly in that township. For such purpose, annual lists shall be made of all children who reside in the township and who are enrolled in the schools of each district lying wholly or partly in that township, which lists shall be made in accordance with Section 29-3-121. Municipal separate school districts shall be entitled to their pro rata part of such funds in the same manner as other school districts.

(3) Where there is no child residing in a township in which funds are available for distribution and where one or more school districts embrace all or part of any such township, such funds shall be distributed in the following manner:
- (a) Where any such township is located wholly within one (1) school district, the available township funds shall be distributed to that school district.
- (b) Where any such township having such funds available for distribution is located either in whole or in part in two (2) or more school districts, such available funds shall be distributed to the two (2) or more school districts in proportion to the number of children residing in that part of the two (2) or more school districts which is common or coextensive to each of the school districts, distribution being made on the basis of the enrollment of the school children in their respective school districts.

(4) The school district having jurisdiction and control of the sixteenth section or lieu lands in the township (the "custodial school district") shall pay to each other school district lying wholly or partly in the township which is entitled to a part of the township funds the district's pro rata share of the available township funds, as determined from the lists of children prepared pursuant to Section 29-3-121, promptly after collecting such funds. The custodial school district shall make its books and records pertaining to the income and funds of any shared township available for inspection and copying to all other school districts sharing in the income from the township upon reasonable notice of such request. Any district entitled to such funds which is not paid promptly may assert a claim against the custodial school district for its share of the funds not later than twelve (12) months from the end of the calendar year in which the custodial school district collected such funds.

Codes, 1942, § 6606-02; Laws, 1954, ch. 258, § 2; Laws, 1955 Ex Sess, ch. 49, § 1; Laws, 1999, ch. 517, § 1, eff. 7/1/1999.

Notes of Decisions

Cited in 3 cases (2 in the last 5 years), 1992–2022 · leading case: Wayne Cnty. Sch. Dist. v. Quitman Sch. Dist. & The Sch. Bd. of The Quitman Sch. Dist. v. Keith Clay, Ben Graves, Leah Parson, Fred Andrews, Charles Chapman, Jimmy D. Barnett, & Terry Graham (Miss. 2022).

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Wayne Cnty. Sch. Dist. v. Quitman Sch. Dist. & The Sch. Bd. of The Quitman Sch. Dist. v. Keith Clay, Ben Graves, Leah Parson, Fred Andrews, Charles Chapman, Jimmy D. Barnett, & Terry Graham (Miss. 2022). · cites it 3× “” Miss. Code Ann. § 29-3-119 (4) (emphasis added).”

Jones Cnty. Sch. Dist. & Jones Cnty. Sch. Bd. v. Covington Cnty. Sch. Dist., Covington Cnty. Sch. Bd., Arnetta Crosby, in Her Capacity as Superintendent of Educ. of the Covington Cnty. Sch. Dist. & the Sec'y of State for the State of Mississippi (Miss. 2022). “Miss. Code Ann. § 29-3-119 (4). According to JCSD, “available funds” include those funds required to be deposited in the principal fund; consequently, each school district sharing the township must maintain its own principal fund for the township.”

Hosford v. Ray, 806 F. Supp. 1297 (S.D. Miss. 1992). “Lease proceeds from those sixteenth section lands which are found along the boundaries of the two districts are apportioned according to the number of educable children from each school district residing within the lands comprising the sixteenth sections. Each district then…”

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