Laurens County School Districts 55 & 56 v. Cox

Appellants (School Districts) commenced this declaratory-judgment action to resolve a dispute with Respondent (County Auditor) regarding the formula for determining the minimum local financial effort required under § 12-35-1557. We reverse.

Section 12-35-1557 provides:

[SJchool district boards of trustees or any other appropriate governing body of a school district shall maintain at least the level of per pupil financial effort established as provided in Fiscal Year 1983-84. Beginning in Fiscal Year 1985-86, local financial effort for noncapital programs must be adjusted for an inflation factor…