Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 3 - LOCAL LEVIES (§§ 27-39-301 — 27-39-333) › Section 27-39-317 - County ad valorem taxes; time and manner of levy

The board of supervisors of each county shall, at its regular meeting in September of each year, levy the county ad valorem taxes for the fiscal year, and shall, by order, fix the tax rate, or levy, for the county, for the road districts, if any, and for the school districts, if any, and for any other taxing districts; and the rates, or levies, for the county and for any district shall be expressed in mills or a decimal fraction of a mill. Said tax rates, or levies, shall determine the ad valorem taxes to be collected upon each dollar of valuation, upon the assessment rolls of the county, including the assessment of motor vehicles as provided by the Motor Vehicle Ad Valorem Tax Law of 1958, Section
27-51-1
et seq., for county taxes; and upon each dollar of valuation for the respective districts, as shown upon the assessment rolls of the county, including the assessment of motor vehicles as provided by the Motor Vehicle Ad Valorem Tax Law of 1958, Section
27-51-1
et seq.; except as to such values as shall be exempt, in whole or in part, from certain tax rates or levies. If the rate or levy for the county is an increase from the previous fiscal year, then the proposed rate or levy shall be advertised in accordance with Section
27-39-203
. If the board of supervisors of any county shall not levy the county taxes and the district taxes at its regular September meeting, the board shall levy the same on or before September 15 at an adjourned or special meeting, or thereafter, provided, however, that if such levy be not made on or before the fifteenth day of September then the tax collector or Department of Revenue may issue road and bridge privilege tax license plates for motor vehicles as defined in the Motor Vehicle Ad Valorem Tax Law of 1958, Section
27-51-1
et seq., without collecting or requiring proof of payment of county ad valorem taxes, and may continue to so issue such plates until such levy is duly certified to him, and for twenty-four (24) hours thereafter.
Notwithstanding the requirements of this section, in the event the Department of Revenue orders the county to make an adjustment to the tax roll pursuant to Section
27-35-113
, the county shall have a period of thirty (30) days from the date of the commission's final determination to adjust the millage in order to collect the same dollar amount of taxes as originally levied by the board.
In making the levy of taxes, the board of supervisors shall specify, in its order, the levy for each purpose, as follows:
(a)
For general county purposes (current expense and maintenance taxes), as authorized by Section
27-39-303
.
(b)
For roads and bridges, as authorized by Section
27-39-305
.
(c)
For schools, including the total funding formula levy and the levy for each school district including special municipal separate school districts, but not including other municipal separate school districts, and for an agricultural high school, county high school or community or junior college (current expense and maintenance taxes), as authorized by Chapter 57, Title 37, Mississippi Code of 1972, and any other applicable statute. The levy for schools shall apply to the assessed value of property in the respective school districts, including special municipal separate school districts, but not including other municipal separate school districts, and a distinct and separate levy shall be made for each school district, and the purpose for each levy shall be stated.
(d)
For road bonds and the interest thereon, separately for countywide bonds and for the bonds of each road district.
(e)
For school bonds and the interest thereon, separately for countywide bonds and for the bonds of each school district.
(f)
For countywide bonds, and the interest thereon, other than for road bonds and school bonds.
(g)
For loans, notes or any other obligation, and the interest thereon, if permitted by the law.
(h)
For any other purpose for which a levy is lawfully made.
The order shall state all of the purposes for which the general county levy is made, using the administrative items suggested by the State Department of Audit under the county budget law in its uniform system of accounts for counties, but the rate or levy for any item or purpose need not be shown; and if a countywide levy is made for any general or special purpose under the provisions of any law other than Section
27-39-303
, each such levy shall be separately stated.
During the month of February of each year, if the order or resolution of the board of trustees of any school district of said county or partly in said county, is filed with it requesting the levying of ad valorem taxes for the support and maintenance of such school district for the following fiscal year, then the board of supervisors of every such county in the state shall notify, in writing, within thirty (30) days, the county superintendent of education of such county, the levy or levies it intends to make for the support and maintenance of such school districts of such county at its regular meeting in September following, and the county superintendent of education and the trustees of all such school districts shall be authorized to use such expressed intention of the board of supervisors in computing the support and maintenance budget or budgets of such school district or districts for the ensuing fiscal school year.
Codes, 1857, ch. 59, arts. 24, 25; 1871, §§ 1372, 1373; 1880 §§ 2153, 2154; 1892, § 314; 1906, § 335; Hemingway's 1917, § 3708; 1930, § 3227; 1942, § 9889; Laws, 1920, ch. 253; Laws, 1938, Ex. ch. 28; Laws, 1940, ch. 251; Laws, 1956, ch. 296, § 18; Laws, 1958, ch. 549, § 8; Laws, 1962, ch. 270; Laws, 1978, ch. 354, § ; Laws, 1983, ch. 471, § 17; Laws, 1990, ch. 498, § 6; Laws, 1994, ch. 414, § 8; Laws, 2012, ch. 352, § 3, eff. 7/1/2012.
Amended by Laws, 2024, ch. 484, HB 4130,§ 23, eff. 7/1/2024.