reglab/housing_qa huggingface dataset:
MS Code § 27-37-303 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 37 - Ad Valorem Taxes-Payments in Lieu of Taxes|Article 3 - Tennessee Valley Authority|§ 27-37-303. Distribution of state receipts

 At the end of each fiscal year, the State Tax Commission shall ascertain from the Tennessee Valley Authority to the extent it has the necessary data available, and from other sources, including electric power associations and other power distributors, to the extent it does not, the amount of power sales or kilowatt-hour sales to consumers in each county and municipality in this state by the Tennessee Valley Authority or any facility distributing such power and the book value of Tennessee Valley Authority power property in each Mississippi county and municipality in which the Tennessee Valley Authority holds such property, and the minimum amounts paid or payable by the Tennessee Valley Authority in replacement of former county and municipal ad valorem taxes on power properties purchased and operated by the Tennessee Valley Authority in Mississippi, if such information is necessary to determine the apportionment of funds under Section 27-37-301. Thereafter, as funds are received from the Tennessee Valley Authority, but not more frequently than monthly, the State Tax Commission shall apportion the amount received by the State Treasurer of Mississippi in accordance with Section 27-37-301 hereof, and shall issue his warrant therefor to the various counties and municipalities entitled thereto, and the same shall be paid by the State Treasurer from the funds received from the Tennessee Valley Authority. Said funds so received by the State Treasurer shall be deposited to a special fund until disbursements are made as herein authorized and directed, and that portion found to be due the State of Mississippi shall be transferred to the General Fund of the state as a part of the general revenues of the State of Mississippi.
MS Code § 27-37-305 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 37 - Ad Valorem Taxes-Payments in Lieu of Taxes|Article 3 - Tennessee Valley Authority|§ 27-37-305. Receipt of funds for counties

 In those counties in which the power operations of the Tennessee Valley Authority are carried on and in which the Tennessee Valley Authority had acquired properties previously subject to state and local taxation, the board of supervisors of such counties are hereby authorized to receive for and on behalf of the county and county taxing units or districts any payments made by Tennessee Valley Authority in lieu of taxation under the provisions of Section 13 of the Tennessee Valley Authority Act of 1933 and amendments thereto, if any; and the said board of supervisors of the respective counties affected hereby are hereby authorized to receive for and on behalf of the county, sums apportioned under provisions of Sections 27-37-301 and 27-37-303 hereof.
MS Code § 27-37-307 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 37 - Ad Valorem Taxes-Payments in Lieu of Taxes|Article 3 - Tennessee Valley Authority|§ 27-37-307. Distribution of receipts of counties and municipalities; characterization of receipts for purposes of growth limitations on ad valorem taxes

 The payments received by the board of supervisors direct from Tennessee Valley Authority shall be deposited to a special fund and the said board of supervisors shall ascertain at the end of each fiscal year what portion of said payments received by it during the preceding twelve (12) months is due or should be credited to the various taxing funds, districts or units of the county; and, when so ascertained, the said board of supervisors shall cause transfer of such sums from the special funds to the general funds of such taxing districts or units of the county, to be expended or applied as the governing authority of each such taxing unit might determine by proper order, for current operating expenses or to the payment of bonds and interest.   The said payments received by the board of supervisors and the municipal governing authorities from the state, under the provisions of subsection (1) or (4) of Section 27-37-301 and Section 27-37-303 hereof, shall be paid by the said board of supervisors and governing authorities into their respective general funds.   The board of supervisors of any county and the governing authorities of any municipality are hereby authorized and empowered to distribute out of their general funds to school districts of the county or municipality, as the case may be, all or any portion of amounts received by them as Tennessee Valley Authority payments in lieu of taxes.   Payments received pursuant to this article by the counties, school districts and municipalities shall not be included or considered as proceeds of ad valorem taxes for the purpose of the statutory growth limitations on ad valorem taxes.
MS Code § 27-39-17 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 39 - Ad Valorem Taxes-State and Local Levies|Article 1 - State levy|§ 27-39-17. Transfer by board of supervisors of withheld taxes and matching levy from unauthorized to authorized purpose; approval

 The board of supervisors of any county is hereby authorized and empowered, in its discretion, to transfer funds deposited from the withholding of state ad valorem taxes and the matching levy, including interest earned thereon, which were withheld for a purpose held by the supreme court of the State of Mississippi to be unauthorized, to a fund for a purpose authorized by law, subject to the approval of the state fiscal management board.
MS Code § 27-39-201 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 39 - Ad Valorem Taxes-State and Local Levies|Article 2 - Advertisement of Proposed Ad Valorem Tax Increases|§ 27-39-201. Short title

 This article shall be entitled the "Advertisement of Proposed Ad Valorem Tax Increases Act."
MS Code § 27-39-301 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 39 - Ad Valorem Taxes-State and Local Levies|Article 3 - Local Levies|§ 27-39-301. Levy of tax

 No governing authority, having the power to impose or levy ad valorem taxes, shall, after the expiration of the fiscal year ending September 30, 1932, make any ad valorem tax levy or levies contrary to the provisions of this article.
MS Code § 27-39-303 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 39 - Ad Valorem Taxes-State and Local Levies|Article 3 - Local Levies|§ 27-39-303. General county ad valorem tax levy; distribution of Tennessee Valley Authority in lieu payments

 The board of supervisors of any county is hereby empowered to levy ad valorem taxes on taxable property in the respective counties in any one (1) year, as shown by the assessment roll containing assessments of property made as of January 1 of the year, and the assessment of motor vehicles as made according to the provisions of the Motor Vehicle Ad Valorem Tax Law of 1958 (Section 27-51-1 et seq.) for all general county purposes, exclusive only of levies for schools at the rate necessary to fund such purposes.   The board of supervisors of any county is further empowered to expend the proceeds of this levy for any purpose authorized for any other levy which the board of supervisors is authorized to make. The board of supervisors may authorize general fund expenditures for road and bridge construction; provided that the expenditures do not exceed thirty percent (30%) of the general fund in any one (1) fiscal year; provided that any general fund expenditures shall be subject to the requirements of Section 65-15-21, Mississippi Code of 1972; and the board may authorize general fund expenditures for school purposes when necessary to meet the minimum local ad valorem tax effort required by Section 37-57-1, Mississippi Code of 1972.   The board of supervisors of any county is further empowered to distribute from the county general fund a portion of the county's share of payments made by the Tennessee Valley Authority to the state in lieu of taxes (a) to the school districts of said county and (b) for construction on the roads and bridges of said county in an amount which bears the same proportion to the total amount of the county's share as the millage for the school fund and road and bridge fund bears to the total millage levied by the county. In the event said in lieu payments are expended for capital improvements, said payments shall not be subject to the increase limitations specified in Section 27-39-321 or 37-57-107, Mississippi Code of 1972.
MS Code § 27-39-307 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 39 - Ad Valorem Taxes-State and Local Levies|Article 3 - Local Levies|§ 27-39-307. Municipal general ad valorem tax levy

 Municipalities may levy ad valorem taxes upon all taxable property within such municipality for general revenue purposes and for general improvements. Further, the governing authorities of any municipality may make additional levies for special purposes as authorized by law. Any such levy which is an increase from the previous fiscal year must be advertised in accordance with Sections 27-39-203 and 27-39-205. In addition to funding municipal general purposes, the municipal general ad valorem tax levy may be used to supplement any municipal ad valorem tax levy for a special purpose authorized by law, excluding levies for schools, without regard to any statutory millage limitation on such special purpose tax levy; however, nothing herein contained shall be construed to exempt such tax levies from the limitation on total receipts under Section 27-39-321.
MS Code § 27-39-309 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 39 - Ad Valorem Taxes-State and Local Levies|Article 3 - Local Levies|§ 27-39-309. Debts; special improvements

 The limitations fixed by the foregoing sections shall not apply to any levy made for the payment of indebtedness with interest thereon, nor to special taxes for drainage, levees, sidewalks or street improvements, when such taxes are assessed against particular property.   Nothing herein contained shall be held to repeal any of the provisions of Chapter 96 of the Acts of the Extraordinary Session of 1931, but said Chapter 96 shall remain in full force and effect.
MS Code § 27-39-311 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 39 - Ad Valorem Taxes-State and Local Levies|Article 3 - Local Levies|§ 27-39-311. Punishment of officer voting to impose tax in excess of limits

 [With regard to any county which is exempt from the provisions of Section 19-2-3, this section shall read as follows:]   Any member of a board of supervisors or aldermen or city commissioners who shall vote to impose a tax levy in excess of the limits as fixed by this article shall be deemed guilty of a misdemeanor and upon conviction shall be punished in the manner provided by law. It is not the intent or purpose of this article to repeal or abrogate the present law with reference to division of road maintenance funds as now in effect between road districts and municipalities located therein.
MS Code § 27-39-311 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 39 - Ad Valorem Taxes-State and Local Levies|Article 3 - Local Levies|§ 27-39-311. Punishment of officer voting to impose tax in excess of limits

 [With regard to any county which is required to operate on a countywide system of road administration as described in Section 19-2-3, this section shall read as follows:]   Any member of a board of supervisors or aldermen or city commissioners who shall vote to impose a tax levy in excess of the limits as fixed by this article shall be deemed guilty of a misdemeanor and upon conviction shall be punished in the manner provided by law.
MS Code § 27-39-315 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 39 - Ad Valorem Taxes-State and Local Levies|Article 3 - Local Levies|§ 27-39-315. School levy for maintenance may be separated from bond levy

 Boards of supervisors and municipal governing authorities are hereby authorized and empowered in their discretion to divide into two funds the levies which these respective bodies are now authorized and empowered by law to levy for school purposes for other than interest on bonds and bond maturities. One of these funds shall include funds necessary for the current expenses and maintenance of schools, the other fund shall include those items excluded from the term "maintenance tax" as set forth in the homestead exemption law. The levy producing the second fund will not be entitled to reimbursement from homestead exemption appropriations.
MS Code § 27-39-319 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 39 - Ad Valorem Taxes-State and Local Levies|Article 3 - Local Levies|§ 27-39-319. Clerk to certify levy of county taxes

 When the board of supervisors shall have made the levy of county taxes by resolution, the clerk of the board shall thereupon immediately certify the same to the State Auditor and tax collector of the county.   When a resolution levying ad valorem taxes has been adopted by the board of supervisors, the clerk of the board of supervisors shall certify immediately a copy of such resolution to the State Tax Commission. The clerk shall have the resolution of the board of supervisors printed within two (2) weeks after it is entered on the minutes of the board of supervisors, and he shall furnish any taxpayer upon request with a copy thereof. If a newspaper is published within such county, then such resolution shall be published in its entirety, at least one (1) time, within ten (10) days after its adoption. If no newspaper is published within such county, then a copy of such resolution, in its entirety, shall be posted by such clerk in at least three (3) public places in such county, within ten (10) days after its adoption.   The clerk shall be liable on his bond for any damages sustained by his failure to comply with the requirements of this section.
MS Code § 27-39-323 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 39 - Ad Valorem Taxes-State and Local Levies|Article 3 - Local Levies|§ 27-39-323. Excess receipts; duty of chancery clerk

 Except as otherwise provided for excess revenues generated by a county in accordance with subsection (3) of Section 27-39-321 or subsection (2) of Section 27-39-320, if revenue collected as the result of any individual levy referred to in Section 27-39-321 or the aggregate revenue collected from all levies referred to in Section 27-39-320 which are limited to an increase of not more than ten percent (10%) over the receipts from the same for any one (1) of the immediately preceding three (3) fiscal years, as determined by the levying governing authority, exceeds such limit, then it shall be the mandatory duty of the chancery clerk of each county and the clerk of each municipality to deposit such excess receipts over and above the ten percent (10%) increase limitation into a special account and credit it to the fund for which such levy was made. It will be the further duty of the chancery clerk and the city clerk to hold said funds and invest the same as authorized by law and to report the total to the board of supervisors or the municipal governing authorities, as the case may be, at its regular August meeting of each year. Such excess funds shall be calculated in the budgets for the county and for the municipality, respectively, for the purpose for which such levies were made, for the succeeding fiscal year. Taxes imposed for the succeeding year shall be reduced by the amount of excess funds available.   Under no circumstances shall such excess funds be expended during the fiscal year in which such excess funds are collected.
MS Code § 27-39-325 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 39 - Ad Valorem Taxes-State and Local Levies|Article 3 - Local Levies|§ 27-39-325. Authority of counties to levy on taxable property within county to defray cost of reappraisal

 The board of supervisors of any county having a plan or contract for reappraisal which has been approved by the State Tax Commission may annually levy an ad valorem tax on all the taxable property within the county, in an amount necessary to defray the cost of reappraisal. The funds derived from the levy shall be placed in a special account and shall be used only for the expenses involved in reappraisal or for repaying any amounts of indebtedness incurred for that purpose. The board may borrow money or issue its notes at the rate of interest to maturity allowed in Section 75-17-105 for the purposes of reappraisal and may pledge the avails of the levy authorized herein for the payment of the principal of and the interest on the indebtedness. The indebtedness incurred for the purpose of defraying the cost of reappraisal shall not be included in computing the debt limit of the county under any present or future law.   No board of supervisors shall make the levy authorized herein for a period of years longer than necessary to pay for reappraisal of property within the county or to repay any indebtedness authorized herein. Provided, however, an ad valorem tax on all the taxable property within the county may be levied in an amount sufficient to defray the cost of maintaining and updating appraisals and an ownership mapping system including, but not limited to, costs for the purchase and maintenance of computer equipment and motor vehicles and costs for computer services and remuneration of certified appraisers and other necessary personnel. The tax levies authorized herein shall not be included in the ten percent (10%) limitation on increases under Section 27-39-321.   This section shall also apply to the board of supervisors of any county which has reappraised in compliance with the State Tax Commission regulations and has an outstanding indebtedness incurred to fund such reappraisal of property.   The tax levies authorized in this section shall not be reimbursable under the provisions of the Homestead Exemption Law of this state.
MS Code § 27-39-331 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 39 - Ad Valorem Taxes-State and Local Levies|Article 3 - Local Levies|§ 27-39-331. Funds for support of Mississippi Burn Care Fund

 The board of supervisors of any county is authorized and empowered, in its discretion, to set aside, appropriate and expend monies from the general fund to the Mississippi Department of Health, or the University of Mississippi Medical Center after the Mississippi Burn Center is operational, for deposit to the Mississippi Burn Care Fund.
MS Code § 27-39-332 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 39 - Ad Valorem Taxes-State and Local Levies|Article 3 - Local Levies|§ 27-39-332. Power and authority of county to levy tax to support Mississippi Burn Care Fund; power and authority of county to levy tax to support the construction and/or operation of Burn Center Lodge

 The board of supervisors of any county is authorized and empowered, in its discretion, to levy a tax not to exceed one (1) mill per annum upon all taxable property of the county, which shall be provided directly to the Mississippi Department of Health, or the University of Mississippi Medical Center after the Mississippi Burn Center is operational, to support the Mississippi Burn Care Fund.
MS Code § 27-39-333 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 39 - Ad Valorem Taxes-State and Local Levies|Article 3 - Local Levies|§ 27-39-333. Issuance of promissory notes in event of ad valorem tax shortfall

  For purposes of this section, the following terms shall have the meanings ascribed herein:   "Political subdivision" means any political subdivision which receives ad valorem tax revenue.   "Levying authority" means any political subdivision having legal authority to levy ad valorem taxes for its operation or for the operation of another political subdivision.     Any political subdivision which, during a fiscal year, estimates that the amount of the ad valorem taxes or other anticipated revenue from local sources to be collected therein is less than the amount estimated at the time of formulation of its budget for the fiscal year due to circumstances which were unanticipated at the time of formulation of the budget and which will prevent the political subdivision from meeting its financial obligations may, with the approval of the levying authority for such political subdivision, issue promissory notes in an amount equal to the estimated shortfall of ad valorem taxes and/or revenue from local sources but in no event to exceed twenty-five percent (25%) of its budget anticipated to be funded from the sources of the shortfall for the fiscal year.   The proceeds of such notes shall be used in the budget or budgets in which the shortfall occurred and shall be used solely to offset the shortfall in such budgets for the fiscal year.The rate of interest paid thereon shall not exceed that amount set forth in Section 75-17-105, Mississippi Code of 1972. The indebtedness shall be repaid in full, including interest thereon, in equal installments, during the three (3) fiscal years next succeeding the fiscal year in which the notes were issued. For the payment of such indebtedness, the levying authority for the political subdivision shall, at its next regular meeting at which ad valorem taxes are lawfully levied, levy an ad valorem tax sufficient to repay the indebtedness in full, including interest. The proceeds of the notes shall be included as proceeds of ad valorem taxes for the purposes of the limitation on increases in revenue for the next succeeding fiscal year under Section 27-39-305, 27-39-320, 27-39-321 or 37-57-107, Mississippi Code of 1972, whichever is applicable depending upon the purpose for which such proceeds are used.   Any notes issued under this section prior to April 20, 1987, shall be repaid as provided in this section.   For the purposes of Sections 27-39-305, 27-39-320, 27-39-321 and 37-57-107, the terms "revenue" and "receipts" when used in connection with the amount of funds generated in a preceding fiscal year shall include excess receipts collected in the next preceding fiscal year and deposited into a special account under Section 27-39-323.