Q May a municipality waive charges for building permits and inspection fees in the nature of a donation to a new school, or undertake a partial waiver?

A Yes. Section 21-19-49 authorizes municipalities to make donations of funds, equipment, or in-kind services to public school districts for certain purposes, and a waiver or partial waiver of fees would constitute a donation of funds or in-kind services. Note that this statute requires the board to make certain findings of fact and place those findings in the minutes prior to taking any action. (Attorney Generalís opinion to Mallette, dated June 27, 2012)