reglab/housing_qa huggingface dataset:
MS Code § 21-33-555 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 33 - Taxation and Finance|Article 9 - Special Local Improvement Districts|§ 21-33-555. Powers of homeowners' associations representing property in special local improvement assessment districts; dissolution of districts

  Upon the adoption of a resolution establishing a special local improvement assessment district as set forth under Section 21-33-553, the homeowners' association representing the property area in the district shall be authorized to exercise the following powers within the special local improvement assessment district:   To provide for the planning and design of local improvements and the coordination of landscape design on different parcels of property, including the preparation of working drawings for the construction, acquisition and installation of local improvements;   To purchase, acquire, install and construct local improvements;   To purchase and acquire easements, air rights, scenic rights-of-way and other interests in land on which local improvements can be placed and which are necessary or desirable in connection with any local improvements;   To provide for the management of local improvements, including, but not limited to, providing maintenance and services within the district; and   To contract with a nonprofit local association duly incorporated under the laws of the State of Mississippi to undertake all or a portion of the activities within the district.     A special local improvement assessment district established under Section 21-33-553 shall be dissolved upon completion of all improvements in the district's strategic plan and satisfaction of all indebtedness incurred in connection with the district's activities. However, the district may be continued in effect by following the petition and ballot procedures provided for the establishment of the district in Section 21-33-553.
MS Code § 21-33-557 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 33 - Taxation and Finance|Article 9 - Special Local Improvement Districts|§ 21-33-557. Use of proceeds of special assessments levied on real property located in districts

  The proceeds of any special assessment levied on real property located within a special local improvement assessment district under Section 21-33-553 may be used to pay costs including administrative costs of and relating to exercising the powers set forth in Section 21-33-555. The municipality shall hold the proceeds of the special assessment until disbursing the proceeds to the homeowners' association representing the area in a district created under Section 21-33-553. A homeowners' association shall keep the proceeds of such assessment separate and apart from other funds of the association. Accounting for receipts and expenditures of proceeds from the assessment shall be made separately and apart from the accounting of receipts and expenditures of the homeowners' association for other funds of the district. The homeowners' association shall have its books and records audited annually by an independent certified public accountant and shall file a written report of the audit with the clerk of the municipality. The clerk of the municipality shall make the report of the audit available for public review. A special local improvement assessment district shall operate on the same fiscal year as the municipality.   Any homeowners' association whose area of coverage is an operating special assessment local improvement assessment district shall post online notice of its annual meeting. At each annual meeting, the homeowners' association shall provide an update regarding the status and use of the monies collected under the special assessment imposed pursuant to Sections 21-33-551 through 21-33-561 and shall hold elections for officers and board members. Upon dissolution of the special local improvement assessment district under Section 21-33-555(2), the term of service of the homeowners' association officers and board members shall resume the length specified in the bylaws of the homeowners' association.   Nothing in this section shall prevent the use of such special assessment for the purpose of planning and design of local improvements for any property located within a district and the coordination of landscape design on different parcels of property.
MS Code § 21-33-559 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 33 - Taxation and Finance|Article 9 - Special Local Improvement Districts|§ 21-33-559. Acceptance and expenditure of contributions from other sources

 Any homeowners' association representing the area in a district established under Section 21-33-553 may accept and expend contributions from any other sources and apply such contributions to any of the purposes set forth in Sections 21-33-551 through 21-33-561.
MS Code § 21-33-561 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 33 - Taxation and Finance|Article 9 - Special Local Improvement Districts|§ 21-33-561. Assessment of taxable property falling under more than one homeowners' association

 In the event any parcel of taxable property falls under the purview of more than one homeowners' association, each of whose property owners petition to create a special local improvement assessment district under Section 21-33-553, such parcel may not be assessed pursuant to Sections 21-33-551 through 21-33-561 more than once at any given time. The parcel shall be assessed by the special local improvement assessment district first approved by the electors pursuant to Section 21-33-553. Following the dissolution of the taxing special local improvement assessment district under Section 21-33-555(2), the next special local improvement assessment district to have been approved by the electors pursuant to Section 21-33-553 shall become the taxing district.
MS Code § 21-43-1 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|General provisions|§ 21-43-1. Power to impose tax on businesses in certain municipalities; purposes for which proceeds may be used

 The governing authority of any municipality in a county bordering on the Gulf of Mexico having therein a family court, and the governing authority of any municipality in any county having a population in excess of thirty-eight thousand (38,000) according to the 1980 decennial census and bordering on the Mississippi River wherein United States Highways 61 and 84 intersect are authorized, in their discretion, to impose a tax on businesses within a parking and business improvement area which is in addition to the general business privilege license tax, and to use such proceeds for the following purposes:   The acquisition, construction or maintenance of parking facilities for the benefit of the area.   Decoration of any public place in the area.   Promotion of public events which are to take place on or in public places in the area.   Furnishing of music in any public place in the area.   The general promotion of retail trade activities in the area.   The construction and maintenance of air-conditioning facilities for the benefit of the area.
MS Code § 21-43-3 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|General provisions|§ 21-43-3. Definitions

 "Parking and business improvement area" or "area" as used in this chapter shall mean an area designated as provided in this chapter.   "Business" as used in this chapter shall mean all types of business, including professions.
MS Code § 21-43-5 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|General provisions|§ 21-43-5. Advisory boards

 The governing authority of any participating municipality shall appoint an advisory board consisting of five (5) members who shall serve at the pleasure of the appointing authority; such board members shall be professional businessmen within the affected area; and such board shall have the sole discretion as to how the revenue derived from the tax is to be used within the scope of the purposes as provided in Section 21-43-1.
MS Code § 21-43-7 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|General provisions|§ 21-43-7. Resolution of intention

 A parking and business improvement area may be established whenever the governing authority of any municipality shall by resolution establish such an area. The resolution shall contain the following information:   description of the boundaries of the proposed area;   the time and place of a hearing to be held to consider establishment of an area;   the proposed uses to which the additional revenue shall be put; and   the initial rate of increase, or additional levy, of the license privilege tax, with a breakdown by class of business if such classification is to be used.
MS Code § 21-43-9 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|General provisions|§ 21-43-9. Notice of hearing

 Notice of the hearing shall be given by:   One (1) publication of the resolution of intention in a newspaper of general circulation in the municipality, which may be made as provided in Section 21-17-19;   Mailing a complete copy of the resolution of intention to each business in the proposed or established area. Publication and mailing shall be completed at least ten (10) days prior to the time of the hearing.
MS Code § 21-43-11 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|General provisions|§ 21-43-11. Procedure at hearing

 Whenever a hearing is held under this chapter, the governing authority of any municipality shall hear all protests and receive evidence for or against the proposed action; rule upon all protests which determination shall be final; and may continue the hearing from time to time. Proceedings shall terminate if protest is made by businesses in the proposed area which pay a majority of the taxes within the area under the general business privilege license tax.
MS Code § 21-43-13 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|General provisions|§ 21-43-13. Change of boundaries of proposed area

 If the governing authority decides to change the boundaries of the proposed area, the hearing shall be continued to a time not less than fifteen (15) days after such decision and notice shall be given as provided in Section 21-43-9 stating the boundary amendments, but no resolution of intention is required.
MS Code § 21-43-15 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|General provisions|§ 21-43-15. Ordinance establishing area

 If the governing authority, following the hearing, decides to establish the proposed area, it shall adopt an ordinance to that effect. This ordinance shall contain the following information:   the number, date and title of the resolution of intention pursuant to which it was adopted;   the time and place the hearing was held concerning the formation of such area;   the description of the boundaries of such area;   a statement that the businesses in the area established by the ordinance shall be subject to the provisions of the additional tax provided by this chapter;   the initial rate of increase, or additional levy, of the privilege license tax to be imposed with a breakdown by classification of business, if such classification is used;   a statement that a parking and business improvement area has been established; and   the uses to which the additional revenue shall be put.
MS Code § 21-43-17 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|General provisions|§ 21-43-17. Classification of businesses for tax purposes; exemption of new businesses

 For purposes of the additional tax to be imposed pursuant to this chapter, the governing authority may make a reasonable classification of businesses, giving consideration to various factors.   Businesses recently established in the area may be exempted from the tax imposed pursuant to this chapter for a period not exceeding one (1) year from the date they commenced business in the area.
MS Code § 21-43-19 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|General provisions|§ 21-43-19. Collection and use of tax; changes

  The collection of the tax imposed pursuant to this chapter shall be made at the same time and in the same manner as any other business privilege license tax.   Changes may be made in the additional rate or levy or in the uses to which the additional revenue shall be put as specified in the ordinance establishing the area by ordinance adopted after a hearing before the governing authority.  The governing authority shall adopt a resolution of intention to change the additional rate or levy or the uses to which the additional revenue shall be put at least fifteen (15) days prior to the hearing required by this section. This resolution shall specify the proposed change and shall give the time and place of the hearing.    The tax levied hereunder must be for the purposes specified in the ordinances and the proceeds shall not be used for any other purpose.
MS Code § 21-43-21 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|General provisions|§ 21-43-21. Disestablishment of area

 The governing authority of any municipality may disestablish an area by ordinance after a hearing before such authority, and such authority shall adopt a resolution of intention to disestablish the area not less than fifteen (15) days prior to the hearing required by this section. The resolution shall state the time and place of the hearing.
MS Code § 21-43-23 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|General provisions|§ 21-43-23. Disposition of taxes or assets after disestablishment

 Whenever an area has been disestablished, any remainder of taxes or acquired assets shall be subject to disposition as the advisory board shall determine.
MS Code § 21-43-101 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|Business Improvement Districts Act|§ 21-43-101. Short title

 Sections 21-43-101 through 21-43-133 shall be known and may be cited as the "Business Improvement District Act."
MS Code § 21-43-103 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|Business Improvement Districts Act|§ 21-43-103. Legislative findings of fact and declaration of intent

 The Legislature finds that:   The business districts within many municipalities in the state are in a deteriorated condition;   This deteriorated condition affects the economic and general welfare of the people of the State of Mississippi;   Establishment of business improvement districts is an effective means for restoring and promoting business activity; and   It is the intent of the Legislature to provide for a process for establishing these districts.
MS Code § 21-43-105 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|Business Improvement Districts Act|§ 21-43-105. Definitions

 For the purposes of Sections 21-43-101 through 21-43-133 the following terms shall have the meanings ascribed herein unless the context shall otherwise require:   "District" means a business improvement district established pursuant to Sections 21-43-101 through 21-43-133.   "District management group" means an established and independent Mississippi non-profit corporation and may also include a local Chamber of Commerce, a downtown development corporation, a Main Street Project or a department of a local municipality as determined solely by a simple majority of the property owners included in the district.   "District plan" means a set of goals and strategies as collectively determined by a majority of the property owners included in the district and as incorporated within Sections 21-43-101 through 21-43-133.   "Improvements" means any capital project constructed within the public areas, with the approval of the municipality, for any business improvement district or services established under Sections 21-43-101 through 21-43-133 to improve the appearance or economic functioning of property located within the district including, but not limited to:   Parks and related facilities;   Sidewalks, street curbing, street medians, planting areas, underground utilities, lighting standards or fountains;   Trees, shrubs, flowers or other vegetation;   Security services which may include assistance to public law enforcement through employment of private security personnel and the purchase of equipment or technology;   Economic development services and assistance including, but not limited to, promotion of business, retail or industrial development developer recruitment, business recruitment, business marketing and business retention;   Parking management;   Street and sidewalk cleaning;   Recreational and/or cultural activities;   Training programs for employees of businesses within the district;   Any other services, events or activities which will enhance the economic prosperity, enjoyment, appearance, image and safety of the district;   Refuse collection and disposal services;   The production and marketing of special events and festivals;   Management of public facilities;   Fire prevention services;   Water and sewer system enhancement;   Drainage enhancements;   Signage installation and removal;   Planning studies;   Marketing studies;   Tourism development services; and   Collective community child care centers.   "Property owner" means that person or persons, entity or entities possessing a majority of the ownership interest in a piece of taxable real property.   "Tax exempt properties" means properties which are exempt from certain real property taxes pursuant to Section 27-31-1.
MS Code § 21-43-107 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|Business Improvement Districts Act|§ 21-43-107. Creation of business improvement districts authorized

 There is hereby authorized the creation of business improvement districts which shall be established in accordance with the procedures described in Sections 21-43-101 through 21-43-133.
MS Code § 21-43-109 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|Business Improvement Districts Act|§ 21-43-109. Zoning

 All areas included in a business improvement district must be zoned for some use other than residential. Residential uses may be included if the property is zoned for commercial or industrial use and the property is not owner-occupied as a homestead. Properties comprising a business improvement district must be contiguous to the other properties to be benefited in the district with the exception of public streets, alleys, parks and other public rights-of-way and tax exempt properties within the district boundaries.
MS Code § 21-43-111 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|Business Improvement Districts Act|§ 21-43-111. Initiation of efforts to form business improvement district

 Notice shall be given to the municipality in which the district is to be established when an effort is begun by a contiguous group of non-residentially zoned local property owners to form a business improvement district. Upon delivery of a petition to the clerk of the municipality, signed by at least twenty percent (20%) of the property owners in an area proposing to establish a business improvement district, efforts can begin to form a business improvement district pursuant to Sections 21-43-101 through 21-43-133.
MS Code § 21-43-113 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|Business Improvement Districts Act|§ 21-43-113. Notice of meeting for development of district plan; requirements for approval of proposed plan; contents of proposed plan

 In order to establish a business improvement district, and upon establishment, every tenth year thereafter, those property owners which make up the area of the proposed district shall be notified of a meeting by United States mail no less than ten (10) days prior to the scheduled date of the meeting. Notification shall include the specific location, date and time of the meeting. The goal of the meeting shall be to develop a district plan for the upcoming ten-year period. Such plan shall be agreed upon by a majority of those property owners in attendance at the meeting. Such district plan shall include the following:   A description of the boundaries of the district sufficient to identify the lands included;   The improvements proposed and the maximum cost thereof for each of the coming ten (10) years;   The total amount proposed to be expended for improvements for and in the district during the upcoming ten (10) years;   The proposed source or sources of financing and funding for the improvements;   The proposed target dates for beginning the implementation of the improvements;   The naming of the district management group for the upcoming ten (10) years; and   A listing of the individual properties to be included in the district with any assessment computed and identified for each property based upon gross square footage of buildings and unimproved real estate. The plan may provide that tax exempt properties be included in the district but not be subject to any assessment.
MS Code § 21-43-115 (2020)
2020 Mississippi Code|Title 21 - Municipalities|Chapter 43 - Business Improvement Districts|Business Improvement Districts Act|§ 21-43-115. Voting upon proposed district plan

 All property owners of record in the proposed district as of the date of initial notice given as provided in Section 21-43-111, shall be eligible to participate in the process to approve or reject the district plan and the proposed assessment for properties in the district. Votes of property owners within the proposed district shall be weighted in proportion to the amount of the assessment against properties in the district; provided, however, that in no case shall the total number of votes assigned to any one such property owner, through common ownership of property, be equal to more than one-third (1/3) of the total number of votes which may be cast.