Miss. Op. Att'y Gen., Allen (Sept. 29, 2020)
R.Allen – September 29, 2020 – Authority to grant county employees administrative leave with pay
550 HIGH STREET • SUITE 1200 • JACKSON, MISSISSIPPI 39201
POST OFFICE BOX 220 • JACKSON, MISSISSIPPI 39205
TELEPHONE (601) 359-3680
September 29, 2020
Robert O. Allen, Esq.
Board Attorney, Lincoln County Board of Supervisors
Post Office Box 751
Brookhaven, Mississippi 39602
Re:
Authority to grant county employees administrative leave with pay
Dear Mr. Allen:
The Office of the Attorney General has received your request for an official opinion.
Background Facts
Executive Order 1460, issued by Governor Reeves, authorizes county boards of supervisors,
municipal governing authorities, and local school districts to grant administrative leave with pay
for certain specified reasons. You state that the Lincoln County Board of Supervisors (the
“Board”) adopted a resolution stating that it will not grant such leave.
Notwithstanding that resolution, the Lincoln County Tax Assessor/Collector (the “Tax
Assessor/Collector”) sent some of his employees home on administrative leave, and the Board has
refused to pay those employees for days they were not at work.
In a telephone call following the submission of your request, you stated that the Tax
Assessor/Collector has not adopted a separate system of personnel administration applicable to his
employees. Rather, his employees are governed by the policies enacted by the Board.
Question Presented
Who has authority to grant administrative leave with pay pursuant to Executive Order 1460, so the
Board will know whether to pay the employees in question.
Brief Response
Executive Order 1460 authorizes only a county board of supervisors, the governing authority of
any municipality and the local school board of any public school district to grant their employees
Robert O. Allen, Esq.
September 29, 2020
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550 HIGH STREET • SUITE 1200 • JACKSON, MISSISSIPPI 39201
POST OFFICE BOX 220 • JACKSON, MISSISSIPPI 39205
TELEPHONE (601) 359-3680
administrative leave with pay under certain circumstances. Additionally, Mississippi Code
Annotated Section 19-3-63(2) authorizes county elected officials, other than a county supervisor,
to adopt their own leave policies applicable to their employees and file such written policies with
the board of supervisors. However, because the Tax Assessor/Collector had not filed a separate
leave policy with the Board, his employees may only enjoy leave as lawfully granted by the Board.
Applicable Law and Discussion
Pursuant to Section 7-5-25 of the Mississippi Code, the Attorney General may not issue official
opinions on the past actions of public officials. Therefore, we must respectfully decline to address
the action taken by the Tax Assessor/Collector.
We may, however, address the prospective issue of whether the Board should pay the employees
in question. Executive Order 1460, issued by the Governor on March 19, 2020, provides, in
pertinent part:
7. That due to the State of Emergency and pursuant to Mississippi House Bill No.
1647, the board of supervisors of any county, the governing authority of any
municipality and the local school board of any public school district may grant their
employees administrative leave with pay for any one or more of the following
reasons as determined by the governing authority of such county, municipality or
school:
a. The period(s) of time that the employee’s employer has closed in response
to COVID-19,
b. The period(s) of time that the employee’s supervisor has determined the
employee’s duties are deemed non-essential during any period of time
during the State of Emergency,
c. The period(s) of time that the employee or a member of their immediate
household is placed in quarantine or isolation as a result of being diagnosed
with COVID-19,
d. Other reasons as determined by the governing authority in consultation with
a health care professional that are necessary to prevent the risk of possible
transmission of COVID-19 within the employee’s workplace.
Exec. Order No. 1460 (Miss. 2020). By Executive Order 1495, issued on June 10, 2020, the
Governor rescinded the above-quoted provisions of Executive Order 1460.
Cited in Executive Order 1460, House Bill 1647 was signed into law by the Governor on March
19, 2020, and authorizes a county board of supervisors, the governing authority of any municipality
and the local school board of any public school district to grant their employees administrative
leave with pay. That legislation provides:
From and after March 14, 2020, the board of supervisors of any county, the
governing authority of any municipality and the local school board of any public
Robert O. Allen, Esq.
September 29, 2020
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550 HIGH STREET • SUITE 1200 • JACKSON, MISSISSIPPI 39201
POST OFFICE BOX 220 • JACKSON, MISSISSIPPI 39205
TELEPHONE (601) 359-3680
school district may grant administrative leave with pay during the affected period
within the affected county, municipality or school district to the employees of such
governmental entities on a local or statewide basis in the event of extreme weather
conditions or in the event of a man-made, technological or natural disaster or
emergency, if such event has resulted in an emergency declaration by the Governor.
Any employee on a previously approved leave during the affected period shall be
eligible for such administrative leave granted by the governing authority, and shall
not be charged for his or her previously approved leave during the affected period.
H.B. 1647, Reg. Sess. (Miss. 2020).
As a plain reading of both authorities demonstrates, Executive Order 1460 and House Bill 1647
authorize only three groups of individuals to grant administrative leave with pay: (1) a county
board of supervisors; (2) the governing authorities of a municipality; and (3) the local school board
of any school district. Id.; Exec. Order No. 1460 (Miss. 2020).
However, Mississippi Code Annotated Section 19-3-63 authorizes both a county board of
supervisors and county elected officials, other than a member of the board of supervisors, to enact
leave policies for their respective employees:
(1) The board of supervisors of each county by resolution adopted and placed on
its minutes may establish a policy of sick leave and vacation time for employees of
the county not inconsistent with the state laws regarding office hours and holidays.
(2) Notwithstanding the provisions of subsection (1) of this section, each elected
official of the county, other than a member of the board of supervisors, who is
authorized by law to employ, may, by written policy filed with the clerk of the board
of supervisors, establish a policy of sick leave and vacation time for his employees
which may be inconsistent with the policy established by the board of supervisors
but which shall not be inconsistent with the state laws regarding office hours and
holidays. If such elected official fails to adopt and file such a policy with the clerk
of the board of supervisors, the policy adopted by the board of supervisors for sick
leave and vacation time for county employees shall apply to employees of such
elected official.
(3) The board of supervisors of any county and each elected official of the county
who is authorized by law to employ shall enact leave policies to ensure that a public
safety employee is paid or granted compensatory time for the same number of
holidays for which any other county employee is paid.
Miss. Code Ann. § 19-3-63 (emphasis added); see also Miss. Code Ann. § 25-11-103(1)(i) (citing
governing authority of a political subdivision’s power to adopt leave policies). Accordingly, if the
Tax Assessor/Collector had formulated a “written policy filed with the clerk of the board of
supervisors, [which] establish[ed] a policy of sick leave and vacation time for his employees,” the
Tax Assessor/Collector’s employees would be entitled to administrative leave with pay in
Robert O. Allen, Esq.
September 29, 2020
Page 4
550 HIGH STREET • SUITE 1200 • JACKSON, MISSISSIPPI 39201
POST OFFICE BOX 220 • JACKSON, MISSISSIPPI 39205
TELEPHONE (601) 359-3680
accordance with such policy. See MS AG Op., Prescott at *1 (Jan. 10, 1997). In the absence of
such a separate policy by the Tax Assessor/Collector, his employees may enjoy leave only as
properly authorized by the Board, either set forth in a policy adopted pursuant to Sections 19-3-63
or 25-11-103(1)(i), or granted pursuant to Executive Order 1460 or House Bill 1647.
Because the Tax Assessor/Collector had not filed a separate leave policy with the Board, only the
Board is authorized to grant leave to the Tax Assessor/Collector’s employees.
Prior opinions issued by this office suggesting county elected officials, other than county
supervisors, lack authority to enact leave policies applicable to their employees are hereby
withdrawn or modified to conform to this opinion. See e.g., MS AG Op., Beasley, at *1 (May 17,
1989); MS AG Op., Haywood at *4 (May 1, 2012); MS AG Op., Cruz at *2 (Sept. 21, 1989).
If this office may be of any further assistance to you, please do not hesitate to contact us.
Sincerely,
LYNN FITCH, ATTORNEY GENERAL
By:
/s/ Phil Carter
Phil Carter
Special Assistant Attorney General