David Kaufman and Richard Cirilli represented Lamar County, Mississippi; the Lamar County Board of Supervisors and its president, Joe Bounds; and the Tax Collector for Lamar County in an action filed in the Chancery Court of Forrest County, Mississippi, by the Pat Harrison Waterway District. The issue involved in the lawsuit was the amount that Lamar County was required to pay the Pat Harrison Waterway District, pursuant to Section 51-15-118 of the Mississippi Code, following the County’s withdrawal from the District on September 6, 2011. An independent auditor retained by the parties pursuant to the statute determined that Lamar County owed $337,088. The auditor rejected the District’s position that Lamar County was responsible for the District’s alleged perpetual operating costs under its federal government contracts which the District claimed totaled approximately $18,000,000. The Chancery Court Judge agreed with the independent auditor and ruled in favor of Lamar County, and the District subsequently appealed to the Mississippi Supreme Court. On March 19, 2015, the Mississippi Supreme Court issued its opinion and affirmed the Chancery Court’s decision. The Supreme Court determined that the alleged perpetual operating costs of the District were not “contractual obligations” that were “outstanding” on the date of Lamar County’s withdrawal, and therefore, Lamar County was not obligated for these costs pursuant to Section 51-15-118.