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 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-59 - Void sales

In all cases where property situated within a municipality has been sold for delinquent taxes, if it shall afterward appear to the governing authorities of such municipality that such sale was void on account of an insufficient or erroneous description, or for other cause, the governing authorities of such municipality may, by resolution entered upon their minutes, declare such sale to be void and thereby relinquish the title or claim of the municipality acquired under or by virtue of such void sale. In such event the governing authorities of such municipality shall be authorized and empowered to cause such property to be properly and legally assessed for each of the years for which such taxes have not been paid, and shall be authorized and empowered to change, revise, correct and revalue such property for each of the years for which such taxes have not been paid, and shall be authorized and empowered to enter a proper order directing that such assessments be changed, revised and corrected, and to cause such changed, revised and corrected assessments to be entered upon the assessment roll in force for the year in which such order is entered. In all such cases notice of such change and correction in the assessment, or of such new assessment, shall be given to the property owner in the manner provided by law, and in such notice a date shall be fixed for hearing objections to such assessment. Such notice may be waived, however, by the property owner. All objections to such changes or new assessments shall be heard at the time designated therefor in such notice, and the governing authorities of such municipality shall then be authorized to enter an order approving such assessments and making the same final, and such property may be sold for such taxes, if necessary, in accordance with law.
This section and Section
21-33-57
shall also apply to all cases of void sales of property for taxes, and the governing authorities, in all cases where a tax sale is void from any cause, may proceed to cause a legal sale to be made, and to cause property to be assessed in all cases after a void sale where assessment may have become necessary, and to cause sale to be made, if necessary, by complying with Sections
21-33-55
and
21-33-57
.
Codes, 1942, § 3742-28; Laws, 1938, Ex. Sess., ch. 70; Laws, 1950, ch. 492, § 28, eff. 7/1/1950.
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 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-61 - Redemption of land sold

The owner, or any person for him with his consent, or any person interested in the land sold for taxes, shall have two years from the date of sale in which to redeem such real property from such sale, redemption to be made by paying the taxes, damages and costs, as provided by law for the redemption of land from tax sales, saving, however, to infants and persons of unsound mind, whose real property may be sold for taxes, the right to redeem the same within two years after attaining full age or being restored to sanity, from the municipality or any purchaser thereof, on the basis herein prescribed, and on their paying the value of any permanent improvements on the land made after the expiration of two years from the date of sale of the real property for taxes. Upon such payment to the clerk of the municipality, he shall execute to the person redeeming the real property a release of all claim or title of the municipality or purchaser to such real property, which said release shall be attested by the seal of the municipality, and shall be entitled to be recorded without acknowledgment, as deeds are recorded. Said release when so executed and attested shall operate as a quitclaim on the part of the municipality or purchaser of any right or title under said tax sale.
The term "taxes" as used in Sections
21-33-55
through
21-33-61
shall include special improvement assessments or any installment thereof that may be delinquent.
Codes, 1942, § 3742-29; Laws, 1938, Ex. Sess., ch. 70; Laws, 1950, ch. 492, § 29, eff. 7/1/1950.
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 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-63 - Sale for taxes; sale list

Sales for the nonpayment of municipal taxes, both ad valorem and for special improvements, shall be made by the tax collector at such place, within the corporate limits, as the governing authorities may direct. The sale of real estate for ad valorem taxes and special improvement assessments and sale of personal property shall be made upon the same notice, at the same time, and in the same manner as provided by law for sales of like property for unpaid state and county taxes.
The lists of lands sold for taxes by the municipality shall be made as required to be made by the state and county collector, and shall be filed with the municipal clerk within twenty days after the tax sale, and shall there remain, subject to redemption for the same length of time and in the same manner as prescribed for the redemption of lands sold for state and county taxes, with the same saving to infants and persons of unsound mind. Said lists shall have the same force and effect, and confer the same right and entitle the purchasers to the same remedies, as lists made for delinquent taxes by the state and county tax collector. Such title shall be subservient, however, to a title acquired under a sale for state and county taxes.
One copy of the list of land so sold shall be filed within thirty days of such sale with the chancery clerk of the county in which said municipality is located, and the chancery clerk shall file and index said list among the land records of his county, as other tax sales are listed. However, the failure of the clerk so to file such list as herein prescribed shall not affect the validity of such tax sale.
Codes, 1892, §§ 3022, 3024; 1906, §§ 3425, 3428; Hemingway's 1917, §§ 5984, 5988; 1930, §§ 2585, 2589; 1942, §§ 3742-32, 3742-37; Laws, 1934, ch. 201; Laws, 1938, ch. 334; Laws, 1950, ch. 492, §§ 32, 37; Laws, 1966, ch. 602, § 1, eff. 5/20/1966.
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 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-65 - Sale of land not sold at appointed time

If, from any cause, a sale of any land for municipal taxes, both ad valorem and for special improvements, or any installment thereof, that may be delinquent, which is liable to such sale shall not be made at the time appointed by law for such sale, it may be sold thereafter, in the same or a subsequent year, at any time designated therefor by order of the governing authorities of the municipality in which such land may be situated. Notice of a sale so ordered shall be given by advertising it in the manner prescribed by law for the sale of land for state and county taxes, and the sale shall be made at the same place and be subject to all the provisions of law applicable to such sales made at the time appointed by law. Lists of lands sold to the municipality and to individuals shall be filed in the office of the clerk of the municipality within the same relative period of time after the sale as is allowed by law for filing such lists after tax sales made at the regular time, and the clerk shall at once record them. Such lists shall be as valid and have the same effect and be subject to all the provisions of the law applicable to such lists made of lands sold at the regular sale for taxes.
Codes, 1942, § 3742-33; Laws, 1938, ch. 332; Laws, 1950, ch. 492, § 33, eff. 7/1/1950.
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 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-67 - Recording of conveyances

A list of the conveyances of land sold for municipal taxes, either to the municipalities or to individuals, shall be recorded in an indexed record, which shall be kept in the office of the mayor or the city clerk of the municipality. All redemptions of said lands shall be noted on said record.
Codes, 1906, § 3426; Hemingway's 1917, § 5986; 1930, § 2587; 1942, § 3742-34; Laws, 1950, ch. 492, § 34; Laws, 1995, ch. 447, § 11, eff. 7/1/1995.
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 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-69 - Lands struck off to the municipality

Except as otherwise provided in Section
27-41-2
, where lands are offered for sale for unpaid municipal taxes or special improvement taxes or municipal separate school district taxes, and a person will not bid therefor the amount of taxes, damages, and costs due, the same shall be struck off to the municipality and otherwise, where applicable, dealt with as lands are which are sold to the state for delinquent state and county taxes. The governing authorities shall be authorized to pay the state and county taxes on lands thus acquired by the municipality, and to collect the money thus paid, with the same damages and interest allowed individuals in similar cases under the general revenue laws of the state thereon from the date of such payment, upon the redemption of the lands from the municipal sale.
Where lands have heretofore been, or may hereafter be struck off to a municipality for unpaid municipal taxes or special improvement taxes or municipal separate school districts taxes, and such lands have also been sold or struck off to an individual or to the state for unpaid state, county, or taxing district taxes, the governing authorities of such municipality are hereby authorized to redeem such lands from the sale for delinquent state, county, or taxing district taxes by paying to the chancery clerk of the county where such lands are situated the amount necessary to redeem same and to collect the money thus paid, together with interest thereon at the rate of six percent (6%) per annum from the date of such payment, upon the redemption of such lands from the municipal sale. Such lands may be redeemed from the municipal sale for unpaid municipal taxes or special improvement taxes by the owner or other person interested in such lands, including the person to whom such lands were struck off or sold at the sale for state, county, or taxing district taxes.
When lands have heretofore or may hereafter be struck off to a municipality for unpaid municipal taxes or special improvement taxes or municipal separate school district taxes, and the title to such lands has matured or may hereafter mature in the state by virtue of a sale for unpaid state, county, or taxing district taxes, the governing authorities of such municipality may purchase said lands from the state at a price to be agreed upon by the Secretary of State, Governor, or other lawful authority. Upon payment of such amounts into the State Treasury, the state's title to said lands shall be conveyed to the said municipality by a patent, or patents, executed and delivered as provided by law in cases of sales of state lands to individuals.
Codes, 1892, § 3023; 1906, § 3427; Hemingway's 1917, § 5987; 1930, § 2588; 1942, § 3742-35; Laws, 1936, ch. 280; Laws, 1950, ch. 492, § 35; Laws, 1993, ch. 540, § 3, eff. 10/1/1993.
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 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-71 - Taxing of lands acquired by municipality

When the state, county, or taxing district taxes are paid by a municipality, or where lands are redeemed or purchased by a municipality, as provided in Section
21-33-69
, such lands shall not be exempt from state, county, or other taxing district taxes but shall be liable for such taxes the same as if owned by an individual. It shall be the duty of the tax assessor to assess lands purchased pursuant to the authority granted in Section
29-1-51
, Mississippi Code of 1972, for taxes in the same manner as other lands are assessed and if the taxes are not paid when due, it shall be the duty of the tax collector to sell said land for the delinquent taxes due and unpaid at the time and in the manner provided by law for the sale of lands for delinquent taxes.
Codes, 1942, §§ 3742-36, 4087; Laws, 1936, chs. 174, 280; Laws, 1950, ch. 492, § 36, eff. 7/1/1950.
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 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-73 - Municipality may purchase at state and county tax sales

Any municipality in the state having a tax lien for special improvements or any other tax lien upon property located therein is hereby authorized, when the said property is offered for sale by the state and county for state and county taxes due thereon, to purchase at such tax sale the property upon which it holds said special improvement lien, and shall be authorized to pay the amount of its bid therefor.
Whenever property upon which any municipality in this state holds a lien has already been sold for state and county taxes, the municipality may redeem the tax sale the same as other lien holders in the state, and authority for municipalities to so thus redeem is hereby granted.
Codes, 1942, § 3742-38; Laws, 1932, ch. 231; Laws, 1950, ch. 492, § 38, eff. 7/1/1950.
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 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-75 - Sale or lease of land by municipality

After the time to redeem from the municipal tax sale has expired, or after the municipality has purchased land as provided by law, said municipality, acting through its governing authorities, shall take possession of said lands and shall endeavor to sell same as expeditiously as good business may require. However, it may lease said lands until a sale thereof can be made.
Said municipal governing authorities may lease or sell any of said lands to any person in any manner that may be prescribed by an order or resolution, which said order or resolution shall be entered in the minutes covering each particular tract of land so leased or sold, it being the intention of the legislature to vest in municipal authorities in each specific case of lease or sale the right to fix the price, terms, and conditions of each sale or lease.
Codes, 1892, § 3025; 1906, § 3429; Hemingway's 1917, § 5989; 1930, § 2590; 1942, § 3742-39; Laws, 1934, ch. 328; Laws, 1936, ch. 280; Laws, 1950, ch. 492, § 39, eff. 7/1/1950.
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 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-77 - Borrowing on delinquent tax lands

When any municipality shall buy in property for delinquent taxes, such municipality is hereby authorized to issue notes, bonds, or certificates of indebtedness for the amount of the tax, for a period of time not to exceed one year after the period provided for the redemption of such land and, in addition to pledging the full faith, credit, and resources of the municipality therefor, such municipality may pledge the taxes and damages from delinquent tax sales thereon. When said notes, bonds, or certificates of indebtedness are so issued, all funds collected on said delinquent taxes and damages, or the sale of the property, in the event the title ripens in the municipality, shall be set aside as a special or trust fund for the retirement of said notes, bonds, or certificates of indebtedness. The rate of interest of said notes, bonds, or certificates of indebtedness not to exceed six per centum per annum. The authority implied and granted in this section shall apply also to the boards of trustees in municipal separate school districts, by and with the consent of the governing authorities of such municipality.
Codes, 1942, § 3742-40; Laws, 1932, ch. 303; Laws, 1950, ch. 492, § 40, eff. 7/1/1950.
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 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-79 - Refund of erroneously paid taxes

The tax collectors of all municipalities are hereby authorized to refund erroneously-paid privilege or ad valorem taxes paid such municipalities. An applicant for such refunds shall submit application to the tax collector of any such municipality, and if such claim be found by the tax collector to be due, and is allowed, then the tax collector of said municipality shall issue a warrant to the claimant and deduct the proper amounts from his next settlement.
Codes, 1930, § 2591; 1942, § 3742-41; Laws, 1926, ch. 273; Laws, 1936, ch. 278; Laws, 1950, ch. 492, § 41; Laws, 1985, ch. 425, § 1, eff. 3/26/1985.
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 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-81 - Surveys and appraisals authorized

The governing authorities of any municipality in this state are hereby authorized, in their discretion, to have the lands in the municipality (whether platted in lots and blocks or otherwise described) appraised, surveyed, the area determined, and the land and any buildings, structures or improvements thereon valued for the purpose of assessment and taxation. Such survey and appraisal may be made by the assessor or by a competent person, or persons, to be selected by the governing authorities, and the cost thereof paid from the general fund. When such survey and appraisal are made, a permanent record thereof shall be prepared and preserved as a public record by the clerk. The assessor, any member of the governing authorities, or any state official performing duties with reference to the assessment of property shall have access to such records at all reasonable hours.
The governing authorities may have prepared cards, maps, plats and such other records as may be considered proper and necessary to keep a record of all land and the elements of value thereof, in the municipality, and to revise and correct the same from time to time in order that such appraisal, and the other information, may be current.
Codes, 1942, § 3742-30; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. § 30, eff. 7/1/1950.
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 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-83 - Appeals

Any person, firm, or corporation aggrieved by the action of the governing authorities of any municipality under Sections
21-33-1
through
21-33-85
shall have the right of appeal to the circuit court of the county.
Codes, 1942, § 3742-43; Laws, 1938, Ex. Sess., ch. 70; Laws, 1950, ch. 492, § 43, eff. 7/1/1950.
Brought forward without change by Laws, 2018, ch. 431, HB 693,§ 3, eff. 7/1/2018.
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 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-85 - Application of Sections 21-33-1 through 21-33-85

Sections
21-33-1
through
21-33-85
and Section
27-41-2
shall apply to all municipalities, whether operating under code charter, special charter, or any commission form of government, except as may be otherwise provided.
Codes, 1942, §§ 3742-25, 3742-44; Laws, 1936, ch. 280; Laws, 1950, ch. 492, §§ 25, 44; Laws, 1993, ch. 540, § 4, eff. 10/1/1993.
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 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-87 - Tax levy to pay bonds and coupons

The municipal governing authorities shall have the power to levy and collect annually taxes on all the taxable property within the municipal limits, in addition to other taxes, in a sufficient amount, for the purpose of paying the interest coupons as they become due on all bonds of the municipality now issued or hereafter to be issued, and the bonds themselves, which tax shall be payable only in cash or in matured coupons or bonds.
Codes, 1892, § 2927; 1906, § 3318; Hemingway's 1917, § 5815; 1930, § 2395; 1942, § 3374-115; Laws, 1950, ch. 491, § 115, eff. 7/1/1950.
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 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-89 - Tax levy for street and cemetery purposes in certain municipalities

The governing authorities of any municipality having a population of less than one thousand, according to the last federal census, shall have the power and authority, in their discretion, to assess, levy and collect an additional ad valorem tax on all of the taxable property in such municipality of not exceeding two mills on the dollar for street maintenance, upkeep and construction purposes, and/or an additional ad valorem tax on all of the taxable property in such municipality of not exceeding two mills on the dollar for cemetery improvement, upkeep and maintenance purposes, which said taxes shall be in addition to all other taxes now authorized by law. However, such taxes shall not be levied unless and until the levy thereof has been approved by a majority of the qualified voters of such municipality voting in an election to be held for such purpose, notice of which election shall be given in some newspaper having a general circulation in such municipality not less than twenty nor more than thirty days prior to such election; one publication of such notice shall be sufficient. No consideration for homestead exemption refunds shall be considered in connection with the assessment and levy provided herein.
Codes, 1942, § 3374-166; Laws, 1946, ch. 439; Laws, 1950, ch. 491, § 166, eff. 7/1/1950.
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 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-91 - Exemption from municipal ad valorem taxes of certain property constructed, renovated, or improved in central business district

The governing authorities of any municipality having a population of more than one hundred thousand (100,000) according to the most recent federal census and in which the qualified electors have approved at a special election participation in redevelopment projects in its central business district pursuant to Sections
43-35-201
through
43-35-235
may, in their discretion, exempt from all municipal ad valorem taxes, for a period of not more than seven (7) years from and after January 1, 1974, any privately owned new structures and any new renovations of and improvements to existing structures lying within a slum or blighted area within the central business district, as determined by the municipality, but only if such structures shall have been constructed, renovated or improved pursuant with the requirements of the approved project of the municipality for redevelopment of slum or blighted areas within its central business district. Such exemption shall be granted upon written application only after the finding by the governing authorities of a municipality that the construction, renovation or improvement of said property is for the purpose of promoting business and commerce in the central business district.
Laws, 1974, ch. 425, eff. 3/26/1974.
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 3 - CITY UTILITY TAX LAW (§§ 21-33-201 — 21-33-211) › Section 21-33-201 - Citation of article

This article may be cited as the City Utility Tax Law.
Codes, 1942, § 10109-01; Laws, 1960, ch. 455, § 1, eff. 7/1/1960.
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 3 - CITY UTILITY TAX LAW (§§ 21-33-201 — 21-33-211) › Section 21-33-203 - Levying of tax; exemptions

In addition to the taxes now or hereafter provided by law, there is hereby levied upon, assessed to and shall be collected from all telephone or communication utilities as defined by Section
77-3-1
, Mississippi Code of 1972 and regulated under said Section
77-3-1
, an additional tax of two per cent of the gross amount of revenue made and collected on local business from customers within the corporate limits of any municipality of the State of Mississippi, which qualifies as provided by the City Utility Tax Law. Such public utility shall add to the sales price of its service the amount of any tax due under the provisions of the City Utility Tax Law to the extent that such tax was not included as a part of the cost of furnishing services in the fixing of the rates and charges for such service by the Mississippi Public Service Commission. The tax levied herein shall not apply to the cash receipts collected through coin boxes or other mechanical devices where it is impracticable to render periodic statements and thereby add the tax to the sales price of its service.
Any such public utility which pays any municipality of the State of Mississippi the compensation provided for in municipal franchises or levied and provided for by Section
77-3-17
, Mississippi Code of 1972, shall be exempt from the tax herein imposed and from the provisions of the City Utility Tax Law. In addition, any such public utility which makes payment of the tax imposed herein shall not be required to make payments, if any, which may be required under the terms of said Section
77-3-17
.
Codes, 1942, § 10109-02; Laws, 1960, ch. 455, § 2, eff. 7/1/1960.
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 3 - CITY UTILITY TAX LAW (§§ 21-33-201 — 21-33-211) › Section 21-33-205 - Collection of tax and payment to municipality

The city utility taxes provided for in Section
21-33-203
shall be collected by the chairman of the state tax commission and shall be accounted for separately from the amount of all other taxes collected for the state and city in said municipality. Said taxes shall be paid to the municipality in which collected, less five per cent thereof which shall be retained by the chairman and paid into a special fund to be expended by the chairman to defray the cost of carrying out the provisions of the City Utility Tax Law. Payments to the municipalities shall be made by the chairman on or before the fifteenth day of the month following the month in which the tax was collected. When so paid, the money may be expended by the municipalities for any purpose now authorized by law.
Codes, 1942, § 10109-03; Laws, 1960, ch. 455, § 3, eff. 7/1/1960.
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 3 - CITY UTILITY TAX LAW (§§ 21-33-201 — 21-33-211) › Section 21-33-209 - Procedure for discontinuance of tax

Any qualified municipality wishing to discontinue the collection of the city utility tax may do so by an action of the mayor and board of aldermen or other governing authority adopting an ordinance to that effect. Such ordinance shall be effective after the last day of a month and the tax levy shall not apply to sales made on and after said date. A copy of the ordinance shall be furnished to the chairman of the state tax commission at least seven days prior to its effective date.
Codes, 1942, § 10109-05; Laws, 1960, ch. 455, § 5, eff. 7/1/1960.
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 3 - CITY UTILITY TAX LAW (§§ 21-33-201 — 21-33-211) › Section 21-33-211 - Administration of City Utility Tax Law

All administrative provisions of Chapter 65 of Title 27 of the Mississippi Code of 1972, including those which fix damages, penalties and interest for nonpayment of sales tax and for noncompliance with the provisions of said chapter and all other requirements and duties imposed upon the taxpayer, shall apply to all persons liable for city utility taxes under the provisions of the City Utility Tax Law. The chairman shall exercise all power and authority and perform all duties with respect to taxpayers under the City Utility Tax Law as are provided in said chapter, except where there is conflict, then the provisions of the City Utility Tax Law shall control. Any damages, penalties, or interest collected for the nonpayment of taxes, or for noncompliance with the provisions of the City Utility Tax Law, shall be paid to the municipality in which said damages were collected on the same basis and in the same manner as the tax. Any overpayment of tax for any reason that has been disbursed to any municipality or any payment of the tax to any municipality in error may be adjusted by the chairman on any subsequent payment to the municipality involved pursuant to the provisions of the said chapter. The chairman may from time to time make such rules and regulations not inconsistent with the City Utility Tax Law as may be deemed necessary to carry out its provisions and such rules and regulations shall have the full force and effect of law.
Codes, 1942, § 10109-06; Laws, 1960, ch. 455, § 6, eff. 7/1/1960.
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 5 - BONDS (§§ 21-33-301 — 21-33-329) › Section 21-33-305 - Revenues of public utilities may be pledged for payment of bonds

Whenever bonds shall be issued for the construction or purchase of waterworks, gas, light and power plants, or distribution systems, the governing authorities of the municipality so issuing them may provide by ordinance, contract or otherwise, that such bonds shall be secured by a pledge of the revenue of the utility to be constructed or purchased with the proceeds thereof, which pledge of revenue shall be in addition to the pledge of the full faith and credit of such municipality.
Codes, Hemingway's 1917, § 5973; 1930, § 2486; 1942, § 3598-03; Laws, 1914, ch. 147; Laws, 1950, ch. 493, § 3, eff. 7/1/1950.
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 5 - BONDS (§§ 21-33-301 — 21-33-329) › Section 21-33-309 - Holding of bond election

The election provided for by Section
21-33-307
shall be held, as far as is practicable, in the same manner as other elections are held in municipalities. At such election, all qualified electors of such municipality may vote. The ballots used at such election shall have printed thereon a brief statement of the amount and purpose of the proposed bond issue and the words "FOR THE BOND ISSUE" and "AGAINST THE BOND ISSUE," and the voter shall vote by placing a cross (X) or check mark (TICK) opposite his choice on the proposition.
Codes, Hemingway's 1921 Supp. § 6069m; 1930, § 2490; Codes, 1942, § 3598-06; Laws, 1920, ch. 206; Laws, 1942, ch. 230; Laws, 1950, ch. 493, § 6, eff. 7/1/1950.
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 5 - BONDS (§§ 21-33-301 — 21-33-329) › Section 21-33-311 - Results of election

When the results of the election on the question of the issuance of such bonds shall have been canvassed by the election commissioners of such municipality and certified by them to the governing authorities of such municipality, it shall be the duty of such governing authorities to determine and adjudicate whether or not three-fifths of the qualified electors who voted in such election voted in favor of the issuance of such bonds. Unless three-fifths of the qualified electors who voted in such election shall have voted in favor of the issuance of such bonds, then such bonds shall not be issued. Should three-fifths of the qualified electors who vote in such election vote in favor of the issuance of such bonds, then the governing authorities of the municipality may issue such bonds, either in whole or in part, within two years from the date of such election or within two years after the final favorable termination of any litigation affecting the issuance of such bonds, as such governing authorities shall deem best.
Codes, Hemingway's 1921 Supp. § 6069n; 1930, § 2491; 1942, § 3598-08; Laws, 1920, ch. 206; Laws, 1932, ch. 222; Laws, 1935, ch. 64; Laws, 1938, ch. 136; Laws, 1938, Ex. Sess., ch. 73; Laws, 1950, ch. 493, § 8, eff. 7/1/1950.
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 5 - BONDS (§§ 21-33-301 — 21-33-329) › Section 21-33-313 - Details of municipal bonds; supplemental powers conferred in issuance of bonds

All bonds issued pursuant to this article shall be lithographed or engraved, and printed in two (2) or more colors, to prevent counterfeiting, and shall be in such denominations as shall be specified by the governing authorities of the municipality. Such bonds shall be registered as issued, be numbered in a regular series from one (1) upward, and every such bond shall specify on its face the purpose for which it was issued and the total amount authorized to be issued, and shall be made payable to bearer. Interest shall be evidenced by proper coupons thereto attached. The governing authorities of such municipality shall annually levy a special tax upon all of the taxable property within the municipality, which shall be sufficient to provide for the payment of the principal of and the interest on such bonds according to the terms thereof.
Notwithstanding the foregoing provisions of this section, bonds referred to hereinabove may be issued pursuant to the supplemental powers and authorizations conferred by the provisions of the Registered Bond Act, being Sections
31-21-1
through
31-21-7
.
Codes, 1892, § 3015; 1906, § 3416; Hemingway's 1917, § 5975; 1930, § 2487; 1942, § 3598-04; Laws, 1950, ch. 493, § 4; Laws, 1972, ch. 388, § 1; Laws, 1983, ch. 494, § 10, eff. 4/11/1983.
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 5 - BONDS (§§ 21-33-301 — 21-33-329) › Section 21-33-317 - Proceeds of bonds not to be diverted

The proceeds of any bonds issued by a municipality shall be placed in the municipal treasury or depository, if there be one, as a special fund, and shall be used for no other purpose than that for which such bonds were authorized to be issued. If the governing authorities of such municipality, or any member thereof, or any other officer, shall wilfully divert, or aid or assist in diverting any such fund, or any part thereof, to any purpose other than that for which such bonds were authorized to be issued, then such person shall be guilty of a felony and, upon conviction, shall be punished by imprisonment in the state penitentiary for a term not exceeding five years and, in addition, he shall be liable personally and on his official bond for the amount so diverted. Any member of such governing authorities may escape the penalty provided for above by requesting and having his vote recorded in the negative on any illegal diversion of the proceeds of such bonds.
Codes, Hemingway's 1921 Supp. § 6069o; 1930, § 2492; 1942, § 3598-10; Laws, 1920, ch. 206; Laws, 1950, ch. 493, § 10, eff. 7/1/1950.
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 5 - BONDS (§§ 21-33-301 — 21-33-329) › Section 21-33-319 - Transfer of residue of bond proceeds

Whenever a balance shall remain of the proceeds of any bond issue after the purpose for which such bonds were issued shall have been accomplished, such balance shall forthwith be transferred to the bond and interest fund applicable to such bond issue.
Codes, 1942, § 3598-11; Laws, 1950, ch. 493, § 11, eff. 7/1/1950.
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 5 - BONDS (§§ 21-33-301 — 21-33-329) › Section 21-33-321 - Bond and interest fund may be used to buy outstanding bonds

Whenever there shall be on hand in any bond and interest fund an amount in excess of the amount which will be required for expenditure therefrom within the then next succeeding twelve months, the governing authorities of the municipality may use such excess amount to purchase the outstanding bonds of such municipality which are payable from such fund whenever, in the judgment of the governing authorities, the best interest of the municipality would be served thereby. When such bonds are purchased, they shall be cancelled and retired and shall not thereafter be resold or reissued.
Codes, 1942, § 3598-12; Laws, 1950, ch. 493, § 12, eff. 7/1/1950.
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 5 - BONDS (§§ 21-33-301 — 21-33-329) › Section 21-33-325 - Borrowing in anticipation of taxes

The governing authorities of any municipality of this state shall have the power and authority to borrow money for the current expenses of such municipality in anticipation of the ad valorem taxes to be collected for the then current fiscal year. The governing authority of the municipality may borrow such money, as hereinbefore provided, from any available fund in the municipal treasury, or from any other source, and such loan shall be repaid in the manner herein provided. The money so borrowed shall bear interest at a rate not greater than that allowed in Section
75-17-105
, Mississippi Code of 1972, and shall be repaid not later than the following March 15, out of the first moneys collected by reason of the tax levy in anticipation of which such money is borrowed, and such money shall be used for no other purpose than the payment of the current expenses of such municipality. The amount borrowed under the provisions of this section shall in no event exceed fifty percent (50%) of the anticipated, but then uncollected, revenue to be produced by the then current tax levy, or levies, against which such money is borrowed. In borrowing money under the provisions hereof, it shall not be necessary to publish notice of intention so to do or to secure the consent of the qualified electors, either by election or otherwise. Such borrowing may be authorized by resolution of the governing authorities and may be evidenced by a negotiable note, or notes, signed and executed in such form as may be prescribed in such resolution. Money may be borrowed in anticipation of ad valorem taxes under the provisions of this section, regardless of whether or not such borrowing shall create an indebtedness in excess of statutory limitations.
Money may likewise be borrowed by the governing authorities of any municipality, as herein provided, for the purpose of paying current interest maturities on any bonded indebtedness of such municipality in anticipation of the collection of taxes for the retirement of such bonded indebtedness and the payment of any interest thereon.
Codes, Hemingway's 1917, § 6068; 1930, §§ 2500, 2501, 2502; 1942 § 3598-13; Laws, 1916, ch. 150; Laws, 1918, ch. 178; Laws, 1926, ch. 272; Laws, 1934, ch. 320; Laws, 1950, ch. 493, § 13; Laws, 1981, ch. 462, § 4; Laws, 1982, ch. 434, § 9; Laws, 1983, ch. 541, § 13; Laws, 1985, ch. 519, § 1; Laws, 1987, ch. 530, eff. 4/20/1987.
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 5 - BONDS (§§ 21-33-301 — 21-33-329) › Section 21-33-325.1 - Borrowing in anticipation of taxes by certain municipalities

(1)
The governing authorities of a municipality that was formerly a census-designated place, as identified by the United States Census Bureau, and is incorporated during calendar year 2011, 2012 or 2013, shall have the power and authority to borrow money for the current expenses of the municipality from the date of incorporation in anticipation of the ad valorem taxes to be collected for the then current fiscal year and the next succeeding fiscal year. The governing authorities of the municipality may borrow such money from any available fund in the municipal treasury, or from any other source, and such loan shall be repaid in the manner provided in subsection (2) of this section.
(2)
The money borrowed shall bear interest at a rate not greater than that allowed in Section
75-17-105
and shall be repaid not later than the following March 15, out of the first monies collected by reason of the tax levy in anticipation of which such money is borrowed, and such money shall be used for no other purpose than the payment of the current expenses of such municipality. The amount borrowed under the provisions of this section shall in no event exceed fifty percent (50%) of the anticipated, but then uncollected, revenue to be produced by the then current tax levy, or levies, against which such money is borrowed.
(3)
In borrowing money under the provisions of this section, it shall not be necessary to publish notice of intention so to do or to secure the consent of the qualified electors, either by election or otherwise. Such borrowing may be authorized by resolution of the governing authorities and may be evidenced by a negotiable note, or notes, signed and executed in such form as may be prescribed in such resolution. Money may be borrowed in anticipation of ad valorem taxes under the provisions of this section, regardless of whether or not such borrowing shall create an indebtedness in excess of statutory limitations.
(4)
Money may likewise be borrowed by the governing authorities of any municipality, as herein provided, for the purpose of paying current interest maturities on any bonded indebtedness of such municipality in anticipation of the collection of taxes for the retirement of such bonded indebtedness and the payment of any interest thereon.
(5)
No governing authorities of a municipality shall borrow money or incur indebtedness as prescribed in this section after March 1, 2014.
Laws, 2009, ch. 485, § 1; Laws, 2010, ch. 322, § 1; Laws, 2011, ch. 321, § 1, eff. 3/3/2011.
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 5 - BONDS (§§ 21-33-301 — 21-33-329) › Section 21-33-327 - Incurring of indebtedness

No interest-bearing indebtedness shall hereafter be incurred by any municipality, except in the manner hereinabove provided, or as may otherwise be provided by law.
Codes, 1942, § 3598-15; Laws, 1950, ch. 493, § 15; eff. 7/1/1950.
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 5 - BONDS (§§ 21-33-301 — 21-33-329) › Section 21-33-329 - Application of article

This article shall be applicable to all municipalities of this state, whether operating under the code charter, the commission form of government, a special charter, or any other form of government, and regardless of whether or not the provisions of any special charter shall contain conflicting or contrary provisions.
Codes, 1942, § 3598-16; Laws, 1950, ch. 493, § 16, eff. 7/1/1950.
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 7 - MUNICIPAL REVOLVING FUND (§ 21-33-401) › Section 21-33-401 - Municipal revolving fund

(1)
There is created in the State Treasury a special fund designated as the "Municipal Revolving Fund."
(2)
The Municipal Revolving Fund shall not be considered as a surplus or available funds when adopting a balanced budget as required by law. The State Treasurer shall invest all sums in the Municipal Revolving Fund not needed for the purposes provided for in this section in certificates of deposit, repurchase agreements and other securities as authorized in Section
27-105-33(d)
or
7-9-103
, as the State Treasurer may determine to yield the highest market rate available. Interest earned on this fund shall be deposited by the State Treasurer into the State General Fund.
(3)
The Municipal Revolving Fund shall be distributed annually, during the month of October, to all municipalities on a population basis, using the latest federal census in computations, taking into consideration the entire population of each municipality in the state, and taking into consideration municipalities that have been incorporated since the last federal census, or will be incorporated before the next federal census, in which case the population shall be the official count used in procuring the charter of incorporation, and also taking into consideration any county seat that is not an incorporated municipality as though the county seat were an incorporated municipality. In making distribution to an unincorporated county seat, however, the funds computed to be due to the county seat shall be paid to the county treasury in which the county seat is located.
Funds made available to municipalities under the provisions of this section may be used for any lawful municipal purpose, except that where funds are made available by reason of the location of an unincorporated county seat in any county, the board of supervisors in that county shall use the funds for road, bridge and street construction or maintenance.
(4)
Unexpended funds in the Municipal Revolving Fund at the end of a fiscal year shall not lapse into the State General Fund but shall remain in the fund for use under this section; provided, however, in fiscal year 2009 the provisions of this subsection shall not be applicable until the Working Cash-Stabilization Fund, created in Section
27-103-203
, balance has reached a level of funding that is seven and one-half percent (7-1/2%) of the General Fund appropriations for such fiscal year.
Codes, 1942, § 3742-51; Laws, 1958, ch. 528, §§ 1-4; Laws, 1970, ch. 497, § 1; Laws, 1984, ch. 488, § 165; Laws, 2008, ch. 455, § 4, eff. 7/1/2008.