(1) It is the intention of the Legislature that local school districts shall bear no cost of implementing any of the provisions of this act contained in Sections 37-3-55 through 37-3-71 Any monetary mandates resulting from the passage of these sections shall be contingent solely upon full funding by the State of Mississippi.
(2) In the event the school board of any school district shall choose, in its discretion, to expend local funds for the implementation of Sections 37-3-55 through 37-3-71, it is the intent of the Legislature that these expenditures shall not be considered funds expended for the purpose of implementing a “new program” mandated by the Legislature and any such funds shall not be generated from any taxes levied as an exemption from the tax increase limitation provisions prescribed in Sections 27-39-321 and 37-57-107.
(3) No state officer or state agency, authorized to issue official opinions interpreting the laws of this state, shall issue any opinions stating that the educational programs prescribed under the provisions of Sections 37-3-55 through 37-3-71, are mandatory. It is the intent of the Legislature in enacting such measures that these educational programs shall be discretionary as decided by local school boards.