reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 9 - SPECIAL LOCAL IMPROVEMENT DISTRICTS (§§ 21-33-501 — 21-33-561) › SPECIAL LOCAL IMPROVEMENT DISTRICTS (§§ 21-33-551 — 21-33-561) › Section 21-33-551 - Definitions

For the purposes of Sections
21-33-551
through
21-33-561
, the following words and phrases shall have the meanings ascribed herein unless the context clearly indicates otherwise:
(a)
"Homeowners' Association" means a homeowners' association duly organized as a nonprofit organization with tax-exempt status under Section 501(c)(3) of the Internal Revenue Code.
(b)
"Local improvements" means
(i)
any improvements constructed within a special local improvement assessment district or services established under Sections
21-33-551
through
21-33-561
to improve the appearance or functioning of property located within the district including, but not limited to, parks and related facilities, sidewalks, streets, street curbing, street medians, planting areas, walls, lighting equipment, fountains and flagpoles;
(ii)
trees, shrubs, flowers and other vegetation;
(iii)
security enhancements including, but not limited to, cameras, radios, monitors and related equipment;
(iv)
private patrol services;
(v)
the acquisition, rehabilitation and sale of property in a special local improvement assessment district; and
(vi)
any expenditures made in conjunction with the improvements set forth above such as the removal and relocation of utility service or purchase and removal of signs.
(c)
"Municipality" means any municipality incorporated under the laws of the state with a population of one hundred fifty thousand (150,000) or more according to the 2010 federal decennial census.
(d)
"Special local improvement assessment district" or "district" means a district established pursuant to Section
21-33-553
and may be comprised of either residential or nonresidential real property. Nonresidential real property located within or immediately adjacent to a special local improvement assessment district comprised of residential real property may be included within such special local improvement assessment district by a request submitted in writing by the owner of such nonresidential property to the governing authorities of the municipality. Residential real estate property located within or immediately adjacent to a special local improvement assessment district comprised of nonresidential real property may be included within such special local improvement assessment district by a request submitted in writing by the owner of such residential property to the governing authorities of the municipality.
(e)
"State" means the State of Mississippi.
Amended by Laws, 2019, ch. 437, HB 1612,§ 1, eff. 7/1/2019.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 9 - SPECIAL LOCAL IMPROVEMENT DISTRICTS (§§ 21-33-501 — 21-33-561) › SPECIAL LOCAL IMPROVEMENT DISTRICTS (§§ 21-33-551 — 21-33-561) › Section 21-33-555 - Powers of homeowners' associations representing property in special local improvement assessment districts; dissolution of districts

(1)
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:
(a)
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;
(b)
To purchase, acquire, install and construct local improvements;
(c)
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;
(d)
To provide for the management of local improvements, including, but not limited to, providing maintenance and services within the district; and
(e)
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.
(2)
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
.
Amended by Laws, 2019, ch. 437, HB 1612,§ 3, eff. 7/1/2019.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 9 - SPECIAL LOCAL IMPROVEMENT DISTRICTS (§§ 21-33-501 — 21-33-561) › SPECIAL LOCAL IMPROVEMENT DISTRICTS (§§ 21-33-551 — 21-33-561) › Section 21-33-557 - Use of proceeds of special assessments levied on real property located in districts

(1)
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.
(2)
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.
(3)
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.
Amended by Laws, 2019, ch. 437, HB 1612,§ 4, eff. 7/1/2019.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 9 - SPECIAL LOCAL IMPROVEMENT DISTRICTS (§§ 21-33-501 — 21-33-561) › SPECIAL LOCAL IMPROVEMENT DISTRICTS (§§ 21-33-551 — 21-33-561) › Section 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
.
Amended by Laws, 2019, ch. 437, HB 1612,§ 5, eff. 7/1/2019.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 9 - SPECIAL LOCAL IMPROVEMENT DISTRICTS (§§ 21-33-501 — 21-33-561) › SPECIAL LOCAL IMPROVEMENT DISTRICTS (§§ 21-33-551 — 21-33-561) › Section 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.
Amended by Laws, 2019, ch. 437, HB 1612,§ 6, eff. 7/1/2019.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 35 - MUNICIPAL BUDGET (§§ 21-35-1 — 21-35-33) › Section 21-35-1 - Citation of chapter

This chapter may be cited as the "Municipal Budget Law."
Codes, 1942, § 9121-01; Laws, 1950, ch. 497, § 1, eff. 8/31/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 35 - MUNICIPAL BUDGET (§§ 21-35-1 — 21-35-33) › Section 21-35-3 - Fiscal year

Each municipality of the State of Mississippi shall operate on a fiscal year basis, beginning October first and ending September thirtieth of each year.
Codes, 1942, § 9121-02; Laws, 1950, ch. 497, § 2, eff. 8/31/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 35 - MUNICIPAL BUDGET (§§ 21-35-1 — 21-35-33) › Section 21-35-5 - Preparation and publication of annual budget; public hearing

The governing authorities of each municipality of the State of Mississippi shall, not later than September 15 each year, prepare a complete budget of the municipal revenues, expenses and working cash balances estimated for the next fiscal year, and shall prepare a statement showing the aggregate revenues collected during the current year in said municipality for municipal purposes. Such statement shall show every source of revenue along with the amount derived from each source. Said budget of any municipality of one thousand five hundred (1,500) inhabitants or more, according to the last preceding federal census, with said statement of revenue and expenses, shall be published at least one (1) time during September of said year in a newspaper published in such municipality or, if no newspaper be published in such municipality, in any newspaper published in the county wherein the municipality is located. In municipalities of less than one thousand five hundred (1,500) inhabitants, according to the last preceding federal census, as many as three (3) prepared statements of said budget shall be posted in three (3) public places in said municipalities.
Prior to the adoption of a budget pursuant to this section, the governing authority of each municipality shall hold at least one (1) public hearing to provide the general public with an opportunity to comment on the taxing and spending plan incorporated in the proposed budget. The public hearing shall be held at least one (1) week prior to the adoption of the budget with advance notice and held outside normal working hours. The advance notice shall include an announcement published or posted in the same manner as required for the final adopted budget.
Codes, 1930, § 3970; 1942, § 9121-03; Laws, 1926, ch. 217; Laws, 1940, ch. 282; Laws, 1950, ch. 497, § 3; Laws, 1958, ch. 549, § 4; Laws, 1983, ch. 470; Laws, 1985, ch. 519, § 3, eff. 7/1/1985.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 35 - MUNICIPAL BUDGET (§§ 21-35-1 — 21-35-33) › Section 21-35-7 - Form of budget

Said budget of expenses and revenue shall be prepared in such form as may be necessary, upon forms to be prescribed by the state auditor, as the head of the state department of audit, or the director thereof, appointed by him, as designated and defined in Title 7, Chapter 7, of the Mississippi Code of 1972, or any office or officers hereafter designated to replace or perform the duties imposed by said chapter, to show all estimates for the different municipal purposes of expenditure and source of revenue, respectively.
Codes, 1930, § 3971; 1942, § 9121-04; Laws, 1922, ch. 225; Laws, 1950, ch. 497, § 4, eff. 8/31/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 35 - MUNICIPAL BUDGET (§§ 21-35-1 — 21-35-33) › Section 21-35-9 - Contents of final budget; approval thereof

The budget as finally determined, in addition to setting out separately each item for which any appropriation of expenditures is authorized to be expended and the fund out of which the same is to be paid, shall set out the total amount appropriated and authorized to be expended from each fund, the cash balance in the fund at the close of the present preceding fiscal year, the working cash balance necessary for the next fiscal year, the estimated amount, if any, which will accrue to the fund from sources other than taxation for the current fiscal year, and the amount necessary to be raised for each fund by tax levy during the current fiscal year. The governing authorities of the municipality shall then, by resolution, approve and adopt the budget as finally determined, and enter the same at length and in detail in their official minutes.
The board of governing authorities shall not authorize any expenditure of money, and the city clerk shall not issue any warrant for same, except for bonds, notes, debts and interest, after October 1 in each year, unless and until the budget be finally approved, and such approval entered upon their minutes.
Codes, 1942, §§ 9121-07, 9121-18; Laws, 1950, ch. 497, §§ 7, 18; Laws, 1981, ch. 377, § 1; Laws, 1985, ch. 519, § 4, eff. 7/1/1985.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 35 - MUNICIPAL BUDGET (§§ 21-35-1 — 21-35-33) › Section 21-35-11 - Records of municipal funds

The clerk of the municipality shall open and keep a regular set of records, as prescribed by the State Auditor, as the head of the State Department of Audit, or the director thereof, appointed by him, as designated and defined in Title 7, Chapter 7, of the Mississippi Code of 1972, or any office or officers hereafter designated to replace or perform the duties imposed by said chapter, of each and every fund of the municipality, subject always to inspection within office hours by any citizen desiring to inspect the same. Said records shall contain accounts, under headings, corresponding with the several headings of the budget, so that the expenditures under each head may be at once known, and the purpose for which expended, and said records shall show the source of all monies received and paid into each fund of the municipality. Said records shall be paid for out of the general municipal fund, upon the order of the proper municipal authorities.
For failure to perform any duty herein required, said clerk shall be subject to suit on his bond for any damage which the municipality may sustain by reason of such failure. Such suit, or suits, shall be brought by the city attorney or by any attorney designated and empowered to do so by the proper governing authorities of such municipality.
Codes, 1930, § 3972; 1942, §§ 9121-05, 9121-16; Laws, 1922, ch. 225; Laws, 1950, ch. 497, §§ 5, 16; Laws, 1995, ch. 447, § 12, eff. 7/1/1995.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 35 - MUNICIPAL BUDGET (§§ 21-35-1 — 21-35-33) › Section 21-35-13 - Monthly report of clerk

At the regular meeting in each month, the city clerk shall submit to the governing authorities of the municipality a report showing the expenditures and liabilities incurred against each separate budget appropriation item during the preceding calendar month, and like information for the whole of the fiscal year to the first day of the month in which such report is made, together with the unexpended balance of each appropriation item and the unencumbered balance. He shall also set forth the receipts from property taxes and, in detail, the receipts from other taxes and all other sources of each fund for the same period.
Codes, 1942, § 9121-12; Laws, 1950, ch. 497, § 12, eff. 8/31/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 35 - MUNICIPAL BUDGET (§§ 21-35-1 — 21-35-33) › Section 21-35-15 - Expenditure of funds

The governing authorities shall at all times keep within the sums named in their said budget and within the annual revenue, always seeking to lessen expenditures instead of exceeding revenue and budget estimates. There shall not be added to the amount to be appropriated and authorized to be expended for any item, or to the total amount appropriated and authorized to be expended from any fund any amount or percentage whatever because of any anticipated loss of revenue by reason of the nonpayment of taxes levied for the current fiscal year. The amount appropriated and authorized to be expended for any item contained in such budget, except for capital outlay, election expenses, and payment of emergency warrants and interest thereon, must not exceed the amount actually estimated for such item, and the total amount appropriated and authorized to be expended from any fund, except for capital outlay, election expenses and payment of emergency warrants and interest thereon, shall not exceed the total amount actually estimated for all purposes. The total expenditures authorized to be made from any fund shall not exceed the aggregate cash balance, in such fund at the close of the fiscal year immediately preceding, plus the amount of estimated revenues to accrue to such fund, as determined and fixed in the manner provided by this chapter, and the amount which may be raised for such fund by a lawful tax levy during the current fiscal year. Nothing herein contained shall be construed to prevent any municipality from making adequate provision at any time for the payment of principal of and interest on its outstanding bonded indebtedness.
Codes, 1942, § 9121-06; Laws, 1950, ch. 497, § 6, eff. 8/31/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 35 - MUNICIPAL BUDGET (§§ 21-35-1 — 21-35-33) › Section 21-35-17 - Budget estimates not to be exceeded; liability therefor; exemption for unfunded employee retirement or pension funds

Expenditures made, liabilities incurred, or warrants issued in excess of any of the budget detailed appropriations as originally and finally determined, or as thereafter revised by transfer as provided by this chapter, shall not be a liability of the municipality, but the official making or incurring such expenditure or issuing such warrant shall be liable therefor personally and upon his official bond. The governing authorities shall not approve any claim and the city clerk shall not issue any warrant for any expenditure in excess of said detailed budget appropriations as finally adopted, or as revised under the provisions of this chapter, except upon an order of a court of competent jurisdiction or for an emergency, as provided in this chapter. Any one or more of the governing authorities, or clerk, approving any claim or issuing any warrant in excess of any such budget appropriation, except as above provided, shall forfeit to the municipality twice the amount of such claim or warrant, which shall be recovered in an action against such member, or members, of the governing authorities, or clerk, or all of them, and the several sureties on their official bonds, and it shall be the duty of the governing authorities of such municipality, or the State Auditor, as the head of the State Department of Audit, or the director thereof, appointed by him, or any taxpayer of such municipality, to bring an action therefor through the city attorney, or any attorney designated and empowered so to do by a court of competent jurisdiction. Provided, however, that the term "budgeted expenditures" for purposes of personal liability of members of the local governing authorities under this section shall not include any unfunded liability for municipal employee retirement or pension funds. Nothing in this section shall diminish any responsibility of the members of the local governing authorities to fund any employee retirement or pension plans, or any liability as a result of any failure to fund such plans as otherwise required by law.
Codes, 1942, § 9121-08; Laws, 1950, ch. 497, § 8, eff. 8/31/1950.
Amended by Laws, 2018, ch. 434, SB 2855,§ 2, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 35 - MUNICIPAL BUDGET (§§ 21-35-1 — 21-35-33) › Section 21-35-19 - Emergency expenditures

Upon the happening of any emergency caused by fire, flood, explosion, storm, earthquake, epidemic, riot or insurrection, or caused by any inherent defect due to defective construction, or when the immediate preservation of order or of public health is necessary, or when the restoration of a condition of usefulness of any public building which has been destroyed by accident appears advisable or in order to settle lawful claims for personal injuries or property damage where such municipality is liable therefor under law, exclusive of claims arising from the operation of any public utility owned by the municipality, or in order to meet mandatory expenditures required by law, the board of governing authorities may, upon adoption by unanimous vote of all members present, at any meeting, of a resolution stating the facts constituting the emergency and entering the same upon its minutes, make the expenditures, borrow money, or incur the liabilities necessary to meet such emergency, without further notice or hearing, and may revise the budget accordingly.
Codes, 1942, 9121-09; Laws, 1950, ch. 497, § 9, eff. 8/31/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 35 - MUNICIPAL BUDGET (§§ 21-35-1 — 21-35-33) › Section 21-35-21 - Emergency warrants

All emergency expenditures made under the provisions of Section
21-35-19
shall be made by the issuance of emergency warrants drawn against the special fund, or funds, properly chargeable with such expenditures. The municipal depository is authorized and directed to pay such emergency warrants with any money in such fund, or funds, available for such purpose. If at any time there shall not be sufficient money available in such fund, or funds, from usual sources or from grants, transfers or donations, to pay such warrants, then the governing authorities of the municipality are hereby authorized to borrow the required amount, not to exceed the authorized emergency expenditures, in the manner now provided by law, and shall execute the notes of the municipality for the amount borrowed.
Codes, 1942, § 9121-10; Laws, 1950, ch. 497, § 10, eff. 8/31/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 35 - MUNICIPAL BUDGET (§§ 21-35-1 — 21-35-33) › Section 21-35-22 - Municipal Reserve Fund

Any municipality in the state may establish a special fund to be known as a municipal reserve fund. Funds specifically designated by the governing authorities of a municipality for deposit in the municipality's reserve fund shall be deposited in a separate municipal account established for this purpose. The interest earned in a municipality's reserve fund shall be credited to the municipality's reserve fund. Legal expenditures shall be made from the fund upon requisition of the governing authorities of a municipality, spread on the minutes and signed by the mayor of the municipality, the secretary of the mayor, or the president of the city council or board of aldermen. A municipality may deposit funds as needed into its reserve fund.
Laws, 1999, ch. 352, § 1, eff. 7/1/1999.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 35 - MUNICIPAL BUDGET (§§ 21-35-1 — 21-35-33) › Section 21-35-23 - When appropriations made under budget to lapse

All appropriations, other than appropriations for uncompleted improvements in progress of construction, shall lapse at the end of the fiscal year. The appropriation accounts shall remain open for a period of thirty days thereafter for the payment of claims incurred against such appropriations prior to the close of the fiscal year and remaining unpaid. After such period shall have expired, all appropriations, except as hereinbefore provided regarding uncompleted improvements, shall become null and void, and any lawful claim presented thereafter against any such appropriation shall be provided for in the current budget.
Codes, 1942, § 9121-11; Laws, 1950, ch. 497, § 11, eff. 8/31/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 35 - MUNICIPAL BUDGET (§§ 21-35-1 — 21-35-33) › Section 21-35-27 - Expenditures for last year of term are limited

No board of governing authorities of any municipality shall expend from, or contract an obligation, against the budget made and published by it during the last year of the term of office of such governing authorities, between the first day of April and the first day of the following July that is not on a weekend, a sum exceeding one-fourth (1/4) of any item of the budget made and published by it, except in cases of emergency provided for in Section
21-35-19
. The city clerk of any municipality is hereby prohibited from issuing any warrant contrary to the provisions of this section.
The provisions of this section shall not apply to a contract, lease or lease-purchase contract entered into pursuant to Section
31-7-13
or to seasonal purchases or expenditures.
Codes, 1942, § 9121-15; Laws, 1950, ch. 497, § 15; Laws, 1984 ch. 480, § 2; Laws, 2000, ch. 428, § 2; Laws, 2001, ch. 597, § 1; Laws, 2006, ch. 558, § 1; Laws, 2010, ch. 319, § 6, eff. 7/22/2010 (the date the United States Attorney General interposed no objection under Section 5 of the Voting Rights Act of 1965).
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 35 - MUNICIPAL BUDGET (§§ 21-35-1 — 21-35-33) › Section 21-35-29 - Duties of state auditor

The state auditor, as the head of the state department of audit, or the director thereof, appointed by him, as designated and defined in Title 7, Chapter 7 of the Mississippi Code of 1972, or any office or officers hereafter designated to replace or perform the duties imposed by said chapter, is hereby empowered, and it is made his duty, to make such rules, regulations and classifications, and prescribe such forms as may be necessary to carry out the provisions of this chapter, to define what expenditures shall be chargeable to each budget account, and to establish such accounting and cost systems as may be necessary to provide accurate budget information.
Codes, 1942, § 9121-13; Laws, 1950, ch. 497, § 13, eff. 8/31/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 35 - MUNICIPAL BUDGET (§§ 21-35-1 — 21-35-33) › Section 21-35-31 - Annual audits or reports required; noncompliance; authority to withhold from allocations and payments payable to municipality certain amount to pay cost of audit or report (§ 21-35-31) › 1

[For municipal fiscal years commencing before October 1, 2009, this section shall read as follows:]
The governing authorities of every municipality in the state shall have their books audited annually, prior to the close of the next succeeding fiscal year, either by a competent accountant approved by the State Auditor or by a certified public accountant, who has paid a privilege tax as such in this state, and shall pay for same out of the General Fund. No advertisement shall be necessary before entering into such contract, but same shall be entered into as a private contract. Said audit shall be made upon a uniform formula set up and promulgated by the State Auditor, as the head of the State Department of Audit, or the director thereof, appointed by him, as designated and defined in Title 7, Chapter 7, of the Mississippi Code of 1972, or any office or officers hereafter designated to replace or perform the duties imposed by said chapter. Provided, however, any municipality with a population of three thousand (3,000) or less may employ a competent accountant or auditor, approved by the State Auditor, to prepare annually a compilation report and a compliance letter, in a format prescribed by the State Auditor, in lieu of an annual audit when such audit will be a financial hardship on the municipality. Two (2) copies of said audit or compilation shall be mailed to the said State Auditor within thirty (30) days after completion of said audit. Said State Auditor shall, at the end of each fiscal year, submit to the Legislature a composite report showing any information concerning municipalities in this state that he might deem pertinent and necessary to the Legislature for use in its deliberations. A synopsis of said audit, in a format prescribed by the State Auditor, shall be published within thirty (30) days by the governing authorities of such municipalities in a newspaper published in such municipalities or, if no newspaper be published in any such municipality, in any newspaper having a general circulation published in the county wherein such municipality is located. The publication of the audit may be made as provided in Section
21-17-19
, Mississippi Code of 1972. Such publication shall be made one (1) time, and the governing authorities of such municipalities shall be authorized to pay only one-half (1/2) of the legal rate prescribed by law for such legal publication.
Codes, 1942, § 9121-17; Laws, 1950, ch. 497, § 17; Laws, 1970, ch. 502, § 1; Laws, 1970, ch. 540, § 1; Laws, 1981, ch. 378, § 1; Laws, 1985, ch. 519, § 6; Laws, 1988, ch. 457, § 8; Laws, 1990, ch. 526, § 1; Laws, 2009, ch. 435, § 1, eff. 7/1/2009.
Brought forward by Laws, 2016, ch. 361, HB 167, 2, eff. 7/1/2016.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 35 - MUNICIPAL BUDGET (§§ 21-35-1 — 21-35-33) › Section 21-35-33 - Penalty for violation

Any person violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor and punished as provided by law, which shall be in addition to any other penalty now or hereafter imposed by law.
Codes, 1942, § 9121-18; Laws, 1950, ch. 497, § 18, eff. 8/31/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-1 - Municipal buildings

The governing authorities of every municipality may construct, erect, purchase and equip a suitable, convenient, and creditable city, town or village hall, necessary schools, fire and police stations, and all necessary buildings for the offices and court of the municipality, for the meetings of the governing authorities, and for such other purposes, including public meetings of the citizens, as may be designated by ordinance.
Codes, 1892, §§ 2952, 3005; 1906, §§ 3343, 3403; Hemingway's 1917, §§ 5840, 5933; 1930, §§ 2419, 2541; 1942, § 3374-106; Laws, 1950, ch. 491, § 106, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-3 - Streets, sidewalks, sewers and parks

(1)
Except as otherwise provided in subsection (2) of this section, the governing authorities of municipalities shall have the power to exercise full jurisdiction in the matter of streets, sidewalks, sewers, and parks; to open and lay out and construct the same; and to repair, maintain, pave, sprinkle, adorn, and light the same.
(2)
Section
63-3-208
shall govern the use of electric personal assistive mobility devices (as defined in Section
63-3-103
) on streets and sidewalks. Section
63-3-1315
shall govern the use of electric bicycles, as defined in Section
63-3-103
, on streets, sidewalks and bicycle or multi-use paths. Section
63-3-1331
shall govern the use of personal delivery devices, as defined in Section
63-3-103
, on sidewalks and other pedestrian areas.
Codes, 1892, § 2947; 1906, § 3338; Hemingway's 1917, § 5835; 1930, § 2414; 1942, § 3374-129; Laws, 1950, ch. 491, § 129; Laws, 2003, ch. 485, § 4, eff. 7/1/2003.
Amended by Laws, 2022, ch. 439, SB 2508,§ 3, eff. 7/1/2022.
Amended by Laws, 2021, ch. 355, HB 1195,§ 3, eff. 7/1/2021.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-4 - Governing authorities of municipalities to maintain roads, driveways, parking lots and grounds of public schools located within municipal corporate boundaries

The governing authorities of any municipality, in their discretion, may grade, gravel, shell, overlay, repair and maintain gravel, shell, asphalt or concrete roads, driveways and parking lots and grounds of public schools located within the corporate boundaries of the municipality. Before engaging in such work, the governing authorities shall spread upon their minutes, the written request of the school board for the work, the written approval of the governing authorities for the work and the specific location of the road, driveway, parking lot or school grounds to be worked.
Laws, 1996, ch. 310, § 1, eff. 7/1/1996.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-5 - Sidewalks

The governing authorities of municipalities shall have the power to cause sidewalks to be constructed and maintained, to determine the material, plans, specifications and grades of the same, and to levy and collect taxes, by special assessment, for the payment of the same.
Codes, 1892, § 2944; Laws, 1906, § 3335; Hemingway's 1917, § 5832; 1930, § 2411; 1942, § 3374-126: Laws, 1950, ch 491, § 126, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-6 - Installation of ramps at municipal crosswalks

Every municipality shall install ramps at crosswalks, in both business and residential areas, when making new installations of sidewalks, curbs or gutters, or improving or replacing existing sidewalks, curbs or gutters, so as to make the transition from street to sidewalk easily negotiable for physically handicapped persons in wheelchairs and for other persons who may have difficulty in making the required step up or down from curb level to street level.
The term "ramps" as used herein means a sloping asphalt or concrete surface, from the level of the sidewalk or curb to the level of the street at curbside, extending outward and downward from the curb to the street for such a distance, at such an angle, and at such a width as will facilitate the movement up and down such ramps of persons in wheelchairs or persons who have difficulty in stepping up or down between curb level and street level.
Laws, 1975, ch. 326, eff. 3/6/1975.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-7 - Closing streets

The governing authorities of municipalities shall have the power to close and vacate any street or alley, or any portion thereof. No street or alley or any portion thereof shall be closed or vacated, however, except upon due compensation being first made to the abutting landowners upon such street or alley for all damages sustained thereby.
Codes, 1892, § 2945; 1906, § 3336; Hemingway's 1917, § 5833; 1930, § 2412; 1942, § 3374-127; Laws, 1950, ch. 491, § 127, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-9 - Railroad crossings

The governing authorities of municipalities shall have the power and authority to regulate the crossings of railways, and to provide precautions and prescribe rules regulating the same. Said authorities shall have the power and authority to make any other and further provisions, rules and regulations to prevent accidents at crossings and on the tracks of railroads, and to prevent fires from engines. Said authorities shall have the power and authority to require railroad companies to erect viaducts over or gates across their tracks at the crossing of streets.
Codes, 1892, § 2974; 1906, § 3369; Hemingway's 1917, § 5866; 1930, § 2447; Laws, § 3374-152; Laws, 1950, ch. 491, § 152, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-11 - Lights and lamp posts

The governing authorities of municipalities shall have the power to provide for the lighting of streets, parks and public grounds, and the erection of lamps and lamp posts.
Codes, 1892, § 2964; 1906, § 3360; Hemingway's 1917, § 5857; 1930, § 2437; 1942, § 3374-146; Laws, 1950, ch. 491, § 146, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-13 - Municipal piers, pavilions, and bath houses

The governing authorities of municipalities shall have the power and authority to own, operate, and regulate, for public recreation and pleasure purposes, on any tidewaters or navigable streams within or on the border of the municipal limits, piers, pavilions, bath houses, and other like appropriate structures, either by the use of streets or public landings of the municipality or landings purchased or procured for the purpose. Said municipal governing authorities are authorized to issue municipal bonds for the purpose of the acquisition and construction of the aforesaid improvements, such bonds to be issued under the general statutes of the state as in other cases.
Codes, 1930, § 2430; 1942, § 3374-142; Laws, 1928, ch. 189; Laws, 1950, ch. 491, § 142, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-15 - Harbors, wharves, and docks

The governing authorities of municipalities shall have the power to construct all needful improvements in the harbor; to control, guide, or deflect the current of a river; to repair and regulate public wharves and docks; to charge and collect levee rates and wharfage on firewood, lumber, timber, logs, shingles, staves, posts, laths, and other articles brought to the port of such municipality; and to set aside or lease portions of the wharf for special purposes. However, a permit to use any portion of a wharf or a lease of the same shall not be granted for a term exceeding twenty-five years.
Codes, 1892, § 2953; 1906, § 3344; Hemingway's 1917, § 5841; 1930, § 2420; 1942, § 3374-134; Laws, 1950, ch. 491, § 134, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-17 - Curb markets

The governing authorities shall have the power to establish and maintain, and to provide for the governing and regulation of curb markets. When such municipality owns such curb market, it shall have the power to fix the rental value thereof, and the stalls and booths therein. However, no municipality shall prohibit the producer of meats and other foodstuffs from selling his produce to consumers in any quantity that seller and buyer may agree upon.
Codes, 1892, § 2935; 1906, § 3326; Hemingway's 1917, § 5823; 1930, § 2403; 1942, § 3374-121; Laws, 1916, ch. 223; Laws, 1950, ch. 491, § 121, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-19 - Public library

The governing authorities of municipalities shall have the power to maintain one or more libraries for public use, and to regulate the use thereof.
Codes, 1892, § 2965; 1906, § 3361; Hemingway's 1917, § 5858; 1930, § 2438; 1942, § 3374-147; Laws, 1950, ch. 491, § 147, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-20 - Contributions to public library outside corporate limits by municipality without public library

The governing authorities of any municipality which has no public library located within its corporate limits, in their discretion, may make contributions from any available funds of the municipality for the support, upkeep and maintenance of any public library which is located outside of the corporate limits of the municipality and which provides services to a public junior college or state institution of higher learning.
Laws, 1988, ch. 414, eff. 7/1/1988.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-23 - Parking facilities for motor vehicles; establishment and operation authorized

The governing authorities of any municipality shall have the power and authority, in their discretion, to establish and construct municipal parking facilities for motor vehicles belonging to members of the general public, and to rent, lease, purchase, or otherwise acquire the necessary lands and property for the establishment or construction of such facilities, in any manner now authorized by law for the acquisition of land and property for public purposes. All acts and things heretofore done and performed by any municipality of this state in the securing, establishing and construction of public parking lots within the limits of said municipality are hereby ratified and confirmed.
Such municipal governing authorities are empowered to operate and prescribe rules, regulations and rates for the use and operation of such parking facility. Such municipal governing authorities are empowered to employ, fix, and pay the compensation of necessary operating personnel. Such municipal governing authorities are empowered to rent, lease, or sell such facility at such price, but in no case at less than an amount sufficient to repay the cost thereof to the municipality, and on such terms as may be reasonable, but in no case at less than amounts sufficient to service and retire any bonds or notes issued in connection therewith, and conditioned that it shall continue for a specified period of time to be operated as a parking facility for the use of the public, subject to such rules, regulations and rates as may be prescribed by the municipality. No commercial enterprise activities other than the parking of motor vehicles shall be authorized by any municipality on the property comprising any part of such parking facilities.
Codes, 1942, § 3374-169; Laws, 1946, ch. 414; Laws, 1950, ch. 491, § 169; Laws, 1956, ch. 399; Laws, 1958, ch. 515.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-25 - [Repealed]

Repealed by Laws, 2010, 2nd Ex Sess., ch. 30, § 7, eff. 9/3/2010.
Codes, 1942, § 3374-169; Laws, 1946, ch. 414; Laws, 1950, ch. 491, § 169; Laws, 1956, ch. 399; Laws, 1958, ch. 515.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-27 - Parking facilities for motor vehicles; funding

For the purpose of securing funds to carry out Section
21-37-23
, the governing authorities of such municipality are hereby authorized and empowered, in their discretion, to issue bonds or negotiable notes for the purpose of acquiring land and property for a municipal parking facility, and also for owning, erecting, building, establishing, operating and maintaining such facility, and to remodel or repair the same. Such bonds or notes shall be issued in an amount not to exceed the limitation now or hereafter imposed by law, and shall be issued in all respects, including interest rate, maturities and other details, as is now or may hereafter be provided by general law regulating the issuance of bonds or notes by corporate authorities of such municipality.
Codes, 1942, § 3374-169; Laws, 1946, ch. 414; Laws, 1950, ch. 491, § 169; Laws, 1956, ch. 399; Laws, 1958, ch. 515.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-29 - Parking meters

The governing authorities of any municipality in this state are hereby authorized and empowered to purchase, lease or otherwise acquire, and to install and maintain parking meters for the regulation of the parking of vehicles on the municipal streets. When such parking meters are installed and operated by any municipality, the governing authorities thereof shall have the power to prescribe, by ordinance, reasonable rules and regulations for the use and operation of same, and to provide and prescribe penalties for the violation of such rules and regulations. Such governing authorities may also fix, prescribe, and collect fees for the use of the parking space adjacent to any such meters and to require that such fee shall be paid by the deposit of the appropriate coin or coins in such meters.
Codes, 1942, § 3374-170; Laws, 1950, ch. 491, § 170; Laws, 1956, ch. 400.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 37 - STREETS, PARKS AND OTHER PUBLIC PROPERTY (§§ 21-37-1 — 21-37-57) › Section 21-37-31 - Advertising signs on parking meters

The governing authorities of any municipality, excepting those in counties bordering on the Gulf of Mexico with a population of more than 80,000, are hereby authorized and empowered to permit the placing of advertising signs upon parking meters or parking meter posts and to contract with any individual or company for the rental or lease thereof, as they may find advantageous to the municipality. The signs shall be placed in compliance with rules and regulations set out by the governing authorities of the municipality, and shall be placed in such manner so as to not obstruct the view of the street, the operation of the meters, or endanger the cars or the drivers thereof parking in front of or near the meters, or pedestrians using the sidewalks upon which the meters are located. The governing authorities shall require any person placing advertising signs upon parking meters or parking meter posts to enter into such contracts of insurance as may be necessary to protect the municipality or any person from any loss or damage caused by the presence of the advertising signs. All monies received by the municipality pursuant to the contract of lease or rental entered into shall be placed in the general fund of the city and expended for such purposes as may be authorized by law.
Codes, 1942, § 3374-170.5; Laws, 1952, ch. 374, § 1.