reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 9 - FINANCE AND TAXATION (§§ 19-9-1 — 19-9-171) › SPECIAL TAX LEVIES (§§ 19-9-91 — 19-9-117) › Section 19-9-97 - Funding for certain matters of public health

The boards of supervisors of the various counties in the state are hereby authorized, in their discretion, to set aside, appropriate and expend moneys from the general fund for treatment of the indigent sick, for the promotion of public health of the county, and for the support and maintenance of a full-time county health department. The boards of supervisors are further authorized, in their discretion, to appropriate and transfer moneys from the general fund to any state agency, department or institution for the purpose of providing health care services or having such services provided to indigent persons of the county.
Codes, 1942, § 2996; Laws, 1938, ch. 315; Laws, 1940, ch. 272; Laws, 1986, ch. 400, § 12; Laws, 1992, ch. 487 § 6, eff. 5/8/1992.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 9 - FINANCE AND TAXATION (§§ 19-9-1 — 19-9-171) › SPECIAL TAX LEVIES (§§ 19-9-91 — 19-9-117) › Section 19-9-99 - Securing funds for eradication of fire ants

The board of supervisors of any county of the state may, in its discretion, set aside, appropriate and expend moneys from the general fund for the purpose of securing funds with which to cooperate with the Commissioner of Agriculture and Commerce in eradicating fire ants, as authorized by Section
69-25-33
.
Codes, 1942, § 2986.5; Laws, 1964, ch. 285, §§ 1-3; Laws, 1968, ch. 294; Laws, 1986, ch. 400, § 13, eff. 10/1/1986.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 9 - FINANCE AND TAXATION (§§ 19-9-1 — 19-9-171) › SPECIAL TAX LEVIES (§§ 19-9-91 — 19-9-117) › Section 19-9-101 - Securing funds for maintenance of fair associations

The board of supervisors of any county in the State of Mississippi may, in its discretion, set aside, appropriate and expend moneys from the general fund for the purpose of securing funds with which to maintain fair associations, including the upkeep, repairs and payment of the necessary prizes and awards of said associations.
Codes, 1942, § 2985.5; Laws, 1960, ch. 172, §§ 1-3; Laws, 1986, ch. 400, § 14, eff. 10/1/1986.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 9 - FINANCE AND TAXATION (§§ 19-9-1 — 19-9-171) › SPECIAL TAX LEVIES (§§ 19-9-91 — 19-9-117) › Section 19-9-103 - Funds for advertisement of economic opportunities in certain counties

The boards of supervisors of all counties in the State of Mississippi situated wholly or partially in a levee district may, within their discretion, set aside, appropriate and expend moneys from the general fund for the purpose of deriving funds for advertising and bringing into favorable notice the opportunities, possibilities and resources of such counties.
The boards of supervisors of such counties may in their discretion cooperate with and appropriate funds to the Delta Council for advertising purposes as herein provided.
Codes, 1942, § 2980; Laws, 1940, ch. 321; Laws, 1986, ch. 400, § 15, eff. 10/1/1986.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 9 - FINANCE AND TAXATION (§§ 19-9-1 — 19-9-171) › SPECIAL TAX LEVIES (§§ 19-9-91 — 19-9-117) › Section 19-9-105 - Funds for making soil survey maps and land classifications and reports thereof

The board of supervisors of any county in the State of Mississippi is hereby authorized and empowered, in its discretion, to set aside, appropriate and expend moneys from the general fund in cooperating with the Mississippi State Experiment Station and the Department of Agriculture of the United States of America in having made soil survey maps and land classifications and reports thereof.
The funds set aside for said purpose shall be appropriated by the board of supervisors upon the presentation and allowance of itemized bills therefor, as provided by law.
Codes, 1942, § 2911; Laws, 1940, ch. 267; Laws, 1986, ch. 400, § 16, eff. 10/1/1986.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 9 - FINANCE AND TAXATION (§§ 19-9-1 — 19-9-171) › SPECIAL TAX LEVIES (§§ 19-9-91 — 19-9-117) › Section 19-9-107 - Funds for support of industrial and economic development programs in certain counties

In any Class 5 county having an area between five hundred eighty (580) and six hundred fifteen (615) square miles and having a population between twenty-one thousand, six hundred eighty-one (21,681) and twenty-two thousand, six hundred eighty-one (22,681) according to the 1950 decennial census, and traversed by U.S. Highway No. 80 and in which is located a state park or junior college, and in any Class 6 county having an area between five hundred seventy-five (575) and six hundred seventy-five (675) square miles and having a population between twenty-one thousand (21,000) and twenty-two thousand (22,000) according to the 1950 decennial census, and traversed by the Natchez Trace, and in any Class 7 county having an area in excess of six hundred forty (640) square miles and a population between sixteen thousand (16,000) and seventeen thousand (17,000) according to the 1950 decennial census, and wherein there are located producing oil or gas wells, and in any Class 1 county in which there is located a state-supported college for women and a U.S. Air Force Base, the boards of supervisors are hereby authorized and empowered, in their discretion, to set aside, appropriate and expend moneys from the general fund which shall be used for the industrial and economic development programs of said counties through donations to industrial development corporations, and to maintain and support the same.
Codes, 1942, § 2911.5; Laws, 1960, ch. 194; Laws, 1964, ch. 289; Laws, 1986, ch. 400, § 17, eff. 10/1/1986.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 9 - FINANCE AND TAXATION (§§ 19-9-1 — 19-9-171) › SPECIAL TAX LEVIES (§§ 19-9-91 — 19-9-117) › Section 19-9-109 - Levy of ad valorem tax for purchase, operation and maintenance of fire trucks and other fire fighting equipment

In order to fund such expenditures as may arise pursuant to the authority granted by Section
19-5-97
to boards of supervisors of any county to purchase, operate, and maintain fire trucks and other fire fighting equipment, such boards of supervisors are empowered to levy an annual ad valorem tax not to exceed one-fourth (1/4) of one mill in such supervisors districts as participate in the provisions of Section
19-5-97
. However, such tax shall not be levied upon any of the taxable property of the county or districts thereof lying in a municipality which furnishes fire protection within its corporate limits. No part of such additional levy shall be reimbursable under Sections
27-33-1
through
27-33-65
, Mississippi Code of 1972.
Codes, 1942, § 2912.3; Laws, 1968, ch. 283, § 1, eff. 6/21/1968.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 9 - FINANCE AND TAXATION (§§ 19-9-1 — 19-9-171) › SPECIAL TAX LEVIES (§§ 19-9-91 — 19-9-117) › Section 19-9-111 - Levy of tax for purpose of financing economic development districts

The board of supervisors of any county authorized to establish or cooperate in the establishment of economic development districts pursuant to Section
19-5-99
may, in its discretion, levy a tax of not more than two (2) mills against the taxable property in the county or the portion thereof comprising an economic development district, to be used to support and maintain such district. The levy so made shall be in addition to all other levies provided by law.
Before any such levy is made, the board of supervisors shall signify its intention to make such a levy and publish same in a newspaper published in said county for thirty (30) days prior to making said levy. In the event more than twenty percent (20%) or fifteen hundred (1500), whichever is less, of the qualified electors of said economic development district protest in writing to the board of supervisors against the imposition of such tax levy within thirty (30) days from the date such notice is published, then such proposed tax levy shall not be made unless same is approved by a special election called for said purpose. Said special election shall be conducted and had as provided by law.
The governing authorities of any municipality in a county, which has established an economic development district or which is included in an economic development district, may contribute to the support of such economic development district from its general fund.
Codes, 1942, § 2911.3; Laws, 1960, ch. 187.5; Laws, 1962, ch. 254 §§ 1-5; Laws, 1985, ch. 441, § 2, eff. 10/1/1985.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 9 - FINANCE AND TAXATION (§§ 19-9-1 — 19-9-171) › SPECIAL TAX LEVIES (§§ 19-9-91 — 19-9-117) › Section 19-9-113 - Funds for support of soil and water conservation district

The board of supervisors of any county in the State of Mississippi, in its discretion, is hereby authorized to set aside, appropriate and expend moneys from the general fund for the support of the county's soil and water conservation district.
Codes, 1942, § 2986.3; Laws, 1971, ch. 485, §§ 1, 2; Laws, 1974, ch. 489; Laws, 1986, ch. 400, § 18, eff. 10/1/1986.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 9 - FINANCE AND TAXATION (§§ 19-9-1 — 19-9-171) › SPECIAL TAX LEVIES (§§ 19-9-91 — 19-9-117) › Section 19-9-114 - Levy of tax for construction of vocational and technical educational center

The board of supervisors of any county bordering on the Gulf of Mexico having a population according to the 1970 census of 134,582 persons, and having two cities located therein each having a population of over 30,000 persons according to the 1970 census, and in which is located a deep water port of entry and two military establishments located therein, is hereby authorized and empowered, in its discretion, to levy an additional ad valorem tax not to exceed one (1) mill to provide funds for the construction of a facility to house a county-wide vocational and technical educational center. Such additional levy may be in excess of and in addition to the rate of taxation otherwise limited by law.
The tax herein authorized shall not be levied until the board of supervisors shall have published notice of its intention to levy same. Said notice shall be published once each week for three (3) weeks in some newspaper having a general circulation in such county, but not less than twenty-one (21) days, nor more than sixty (60) days, intervening between the time of the first notice and the meeting at which said board proposes to levy such tax. If, within the time of giving notice, twenty percent (20%) or fifteen hundred (1500), whichever is less, of the qualified electors of the county shall protest or file a petition against the levy of such tax, then such tax shall not be levied unless authorized by a three-fifths (3/5) majority of the qualified electors of such county voting at an election to be called and held for that purpose.
Codes, 1942, § 6495.5; Laws, 1972, ch. 517, §§ 1, 2, eff. 5/22/1972.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 9 - FINANCE AND TAXATION (§§ 19-9-1 — 19-9-171) › SPECIAL TAX LEVIES (§§ 19-9-91 — 19-9-117) › Section 19-9-115 - Bond for special tax

When any special tax may be levied for county purposes, the board of supervisors may require the tax collector to give an additional bond for the faithful collection and payment of the same.
Codes, Hutchinson's 1848, ch. 51, art 11 (3); 1857, ch. 59, art 28; 1871, § 1376; 1880, § 2157; 1892, § 316; 1906, § 337; Hemingway's 1917, § 3710; 1930, § 232; 1942, § 2908.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 9 - FINANCE AND TAXATION (§§ 19-9-1 — 19-9-171) › SPECIAL TAX LEVIES (§§ 19-9-91 — 19-9-117) › Section 19-9-117 - Tax levy in second judicial district of Harrison County; issuance and sale of bonds

The board of supervisors of Harrison County shall have the power and it shall be its duty to levy upon the property of the second judicial district whatever taxes may be required to meet the expenditures called for and required by the construction of the courthouse and offices and in order to secure funds for the procuring of and the erection, construction or alteration of any required building or buildings, the lands on which the same shall be, be erected, constructed, added to or altered, and any other expenditures authorized and required by law, including furnishing and equipping of said courthouse and offices. Said board shall have the power to borrow money by issuing and selling the bonds of the second district to an amount not exceeding the sum of Two Million Dollars ($2,000,000.00) for the aforesaid purposes as set out in this section. Said bonds shall be issued in the same manner as provided in Sections
19-9-1
through
19-9-31
.
Codes, 1942, § 2910-22; Laws, 1962, ch. 257, § 22, eff. 6/1/1962.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 9 - FINANCE AND TAXATION (§§ 19-9-1 — 19-9-171) › PAYMENTS TO COUNTIES IN WHICH NUCLEAR GENERATING PLANTS ARE LOCATED (§§ 19-9-151 — 19-9-157) › Section 19-9-151 - Distributions to situs counties

The in-lieu payments made to the State Tax Commission pursuant to Section
27-35-309(3)(b)
, excluding payments made in excess of Sixteen Million Dollars ($16,000,000.00) which are required to be paid into the General Fund of the state, shall be distributed by the State Tax Commission as follows:
(a)
For fiscal year 1987, fifty percent (50%) of such payment shall be paid to the situs county wherein such nuclear generating plant is located;
(b)
For fiscal year 1988, forty-five percent (45%) of such payment shall be paid to the situs county wherein such nuclear generating plant is located;
(c)
For fiscal year 1989, forty percent (40%) of such payment shall be paid to the situs county wherein such nuclear generating plant is located;
(d)
For fiscal year 1990, thirty-five (35%) of such payment shall be paid to the situs county wherein such nuclear generating plant is located;
(e)
For fiscal year 1991 and thereafter, thirty percent (30%) of such payment shall be paid to the situs county wherein such nuclear generating plant is located.
Laws, 1986, ch. 507, § 2, eff. 4/23/1986.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 9 - FINANCE AND TAXATION (§§ 19-9-1 — 19-9-171) › PAYMENTS TO COUNTIES IN WHICH NUCLEAR GENERATING PLANTS ARE LOCATED (§§ 19-9-151 — 19-9-157) › Section 19-9-153 - Distributions to municipalities within situs counties

Of the funds received pursuant to Section
19-9-151
by a situs county wherein such nuclear generating plant is located, the board of supervisors of such situs county shall distribute ten percent (10%) of each payment, upon receipt, to the most populous incorporated municipality within the county; however, if such plant is located within a municipality, such payments which would otherwise be made to the situs county pursuant to Section
19-9-151
shall be divided equally between the situs county and situs municipality.
Laws, 1986, ch. 507, § 3, eff. 4/23/1986.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 9 - FINANCE AND TAXATION (§§ 19-9-1 — 19-9-171) › PAYMENTS TO COUNTIES IN WHICH NUCLEAR GENERATING PLANTS ARE LOCATED (§§ 19-9-151 — 19-9-157) › Section 19-9-155 - Limitations on expenditure of funds by situs counties

Of the funds retained by the situs county after the payment made pursuant to Section
19-9-153
, not more than Five Million Five Hundred Thousand Dollars ($5,500,000.00) per year may be expended by the board of supervisors of the county for any purposes for which a county is authorized by law to levy an ad valorem tax, and any funds in excess of such amount shall be expended in accordance with Section
19-9-157
.
Laws, 1986, ch. 507, § 4, eff. 4/23/1986.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 9 - FINANCE AND TAXATION (§§ 19-9-1 — 19-9-171) › PAYMENTS TO COUNTIES IN WHICH NUCLEAR GENERATING PLANTS ARE LOCATED (§§ 19-9-151 — 19-9-157) › Section 19-9-157 - Payment of excess funds to governing authorities of public school districts; use of funds; borrowing in anticipation of payment

The board of supervisors of the situs county, upon receipt of the payments pursuant to Section
19-9-151
less the payment made according to Section
19-9-153
, shall pay all such funds in excess of Five Million Five Hundred Thousand Dollars ($5,500,000.00) to the governing authorities of the public school districts in such county in the proportion that the net enrollment for the preceding scholastic year of each school district bears to the total net enrollment of the county for the preceding scholastic year. Such funds may be expended only for the purposes of capital improvements to school facilities and only after plans therefor have been submitted to and approved by the State Board of Education. The governing authorities of such school districts may borrow money in anticipation of receipt of payments pursuant to this section and the levying authority for the school district may issue negotiable notes therefor, for the purposes set forth herein. Such loan shall be repaid from the payments received under this section by the governing authorities of the public school district. However, no public school districts within the situs county shall be entitled to any payments after January 1, 1990.
Laws, 1986, ch. 507, § 5; Laws, 1990, ch. 524, § 1; brought forward, Laws, 1990 Ex Sess, ch. 12, § 3, eff. 6/26/1990.
Amended by Laws, 2024, ch. 484, HB 4130,§ 18, eff. 7/1/2024.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 9 - FINANCE AND TAXATION (§§ 19-9-1 — 19-9-171) › DISTRIBUTION OF REVENUE TO PUBLIC SCHOOL DISTRICTS IN COUNTIES IN WHICH LIQUEFIED NATURAL GAS TERMINALS OR CRUDE OIL REFINERIES ARE LOCATED (§ 19-9-171) › Section 19-9-171 - Distribution of revenue from ad valorem taxes levied on certain liquefied natural gas terminals or crude oil refineries to public school districts in situs counties

The revenue from ad valorem taxes for school district purposes that are levied upon liquefied natural gas terminals or improvements thereto constructed after July 1, 2007, crude oil refineries constructed after July 1, 2007, and expansions or improvements to existing crude oil refineries constructed after July 1, 2007, shall be distributed to all public school districts in the county in which the facilities are located in the proportion that the net enrollment of each school district bears to the total net enrollment of all school districts in the county. The county or municipal tax collector, as the case may be, shall pay such tax collections, except for taxes collected for the payment of the principal of and interest on school bonds or notes and except for taxes collected to defray collection costs, into the appropriate school depository and report to the school board of the appropriate school district at the same time and in the same manner as the tax collector makes his or her payments and reports of other taxes collected by him or her.
Laws, 2007, ch. 533, § 2, eff. 4/18/2007.
Amended by Laws, 2024, ch. 484, HB 4130,§ 19, eff. 7/1/2024.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 11 - COUNTY BUDGET (§§ 19-11-1 — 19-11-27) › Section 19-11-1 - Short title

This chapter shall be cited as the "County Budget Law."
Codes, 1942, § 9118-01; Laws, 1950, ch. 247, § 1, eff. 8/31/1950.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 11 - COUNTY BUDGET (§§ 19-11-1 — 19-11-27) › Section 19-11-3 - Definition of clerk

The word "clerk," as used in this chapter, shall mean the chancery clerk acting in his official capacity as the clerk of the board of supervisors and as the county auditor.
Codes, 1942, § 9118-02; Laws, 1950, ch. 247, § 2, eff. 8/31/1950.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 11 - COUNTY BUDGET (§§ 19-11-1 — 19-11-27) › Section 19-11-5 - Fiscal year

Each county of the State of Mississippi shall operate on a fiscal year basis, beginning October first and ending September thirtieth of each year.
Codes, 1942, § 9118-03; Laws, 1950, ch. 247, § 3, eff. 8/31/1950.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 11 - COUNTY BUDGET (§§ 19-11-1 — 19-11-27) › Section 19-11-7 - [Applicable to any county which is exempt from the provisions of Section 19-2-3] Preparation and publication of annual budget

(1)
The board of supervisors of each county of the State of Mississippi shall, at its August meeting of each year, prepare a complete budget of revenues, expenses and a working cash balance estimated for the next fiscal year, which shall be based on the aggregate funds estimated to be available for the ensuing fiscal year for each fund, from which such estimated expenses will be paid, exclusive of school maintenance funds, which shall be shown separately. Such statement of revenues shall show every source of revenue along with the amount derived from each source. The budget containing such statement of revenues and expenses shall be published at least one (1) time during August or September but not later than September 30 of the year in a newspaper published in the county, or if no newspaper is published therein, then in a newspaper having a general circulation therein.
(2)
The board of supervisors shall not prepare a budget that reduces the county budget by more than twenty percent (20%) in the last year of the members' term of office if a majority of the members of the board are not reelected.
Codes, 1930, § 3970; 1942, § 9118-04; Laws, 1926, ch. 217; Laws, 1940, ch. 282; Laws, 1950, ch. 247, § 4; Laws, 1954, ch. 319, § 1; Laws, 1958, ch. 549, § 3; Laws, 1970, ch. 539, § 1; Laws, 1985, ch. 514, § 4; Laws, 1986, ch. 350, § 1; Laws, 1988 Ex Sess, ch. 14, § 12; Laws, 2000, ch. 605, § 1; Laws, 2005, ch. 334, § 1, eff. 7/1/2005.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 11 - COUNTY BUDGET (§§ 19-11-1 — 19-11-27) › Section 19-11-7 - [Applicable to any county which is required to operate on a countywide system of road administration as described in Section 19-2-3] Preparation and publication of annual budget

(1)
The county administrator of each county of the State of Mississippi shall prepare and submit to the board of supervisors at its August meeting of each year a complete budget of revenues, expenses and a working cash balance estimated for the next fiscal year, which shall be based on the aggregate funds estimated to be available for the ensuing fiscal year for each fund, from which such estimated expenses will be paid, exclusive of school maintenance funds, which shall be shown separately and exclusive of the budget of the sheriff's department which shall be prepared by the sheriff. Such statement of revenues shall show every source of revenue along with the amount derived from each source. The budget, including the sheriff's budget, containing such statement of revenues and expenses shall be published at least one (1) time during August or September but not later than September 30 of the year in a newspaper published in the county, or if no newspaper is published therein, then in a newspaper having a general circulation therein.
(2)
The county administrator shall not prepare a budget that reduces the county budget by more than twenty percent (20%) in the last year of the members' term of office if a majority of the members of the board are not reelected.
Codes, 1930, § 3970; 1942, § 9118-04; Laws, 1926, ch. 217; Laws, 1940, ch. 282; Laws, 1950, ch. 247, § 4; Laws, 1954, ch. 319, § 1; Laws, 1958, ch. 549, § 3; Laws, 1970, ch. 539, § 1; Laws, 1985, ch. 514, § 4; Laws, 1986, ch. 350, § 1; Laws, 1988 Ex Sess, ch. 14, § 12; Laws, 2000, ch. 605, § 1; Laws, 2005, ch. 334, § 1, eff. 7/1/2005.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 11 - COUNTY BUDGET (§§ 19-11-1 — 19-11-27) › Section 19-11-9 - Form of budget

The budget of expenses, revenues and working cash balance 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 by the director thereof appointed by the State Auditor. Such budget of expenses shall show in detail all estimates of the expenditures to be made out of the general county fund and its auxiliary funds, all estimates of expenditures to be made out of the road and bridge maintenance and construction funds, and all amounts to be paid out of the several bond and interest sinking funds for the bonded debt service in the next fiscal year.
Codes, 1930, § 3971; 1942, § 9118-05; Laws, 1922, ch. 225; Laws, 1950, ch. 247, § 5; Laws, 1985, ch. 514, § 5, eff. 10/1/1985.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 11 - COUNTY BUDGET (§§ 19-11-1 — 19-11-27) › Section 19-11-11 - Contents and approval of final budget

(1)
The budget as finally determined, in addition to setting out separately each general item of expenditure for which appropriations are to be made and the fund out of which the same is to be paid, shall set out the total amount to be expended from each fund, the anticipated working cash balance in the fund at the close of the present fiscal year, the estimated amount, if any, which shall accrue to the fund from sources other than taxation for the new fiscal year, and the amount necessary to be raised for each fund by tax levy during such fiscal year, and the working cash balance which the board determines necessary for the next fiscal year. The board of supervisors, not later than September 15th, shall then, by resolution, approve and adopt the budget as finally determined, and enter the same at length and in detail in its official minutes, and in like manner the said board shall enter the budget of estimated expenses for the county department of education which shall have been prepared and presented to the board by the county superintendent of education as provided by law.
(2)
The board of supervisors shall not adopt a budget that reduces the county budget by more than twenty percent (20%) in the last year of the members' term of office if a majority of the members of the board are not reelected.
Codes, 1942, § 9118-09; Laws, 1950; Laws, 1985, ch. 514, § 6; Laws, 1986, ch. 350, § 2; Laws, 2005, ch. 334, § 2, eff. 7/1/2005.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 11 - COUNTY BUDGET (§§ 19-11-1 — 19-11-27) › Section 19-11-13 - Keeping of uniform system of accounts

The clerk of the board of supervisors of each county shall open and keep a regular set of books, as prescribed by the state auditor, as the head of the state department of audit, or by the director thereof appointed by the state auditor. Such set of books, known as the "uniform system of accounts for the counties," shall always be subject to inspection within office hours by any citizen desiring to inspect same. Said books shall contain accounts, under headings, corresponding with the several headings of the budget, so that the expenditures under each head may at once be known. It shall be the duty of said clerk to enter all receipts and expenditures in the said books or system of accounts monthly, post and balance the ledgers thereof at the end of each month so that all information needed for a comprehensive review of operations of the county under budgetary limitations may be readily obtainable. Such books shall be paid for out of the general county fund, upon the order of the board of supervisors.
Codes, 1930, § 3972; 1942, § 9118-06; Laws, 1922, ch. 225; Laws, 1950, ch. 247, § 6, eff. 8/31/1950.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 11 - COUNTY BUDGET (§§ 19-11-1 — 19-11-27) › Section 19-11-14 - Clerk of board of supervisors to record into county accounting system year-end adjusting accounting entries recommended by external financial auditor; board to spread upon minutes reasons that any recommended entries were not recorded

In order for the county's financial records to fairly represent the financial condition of the county as of the date of the external audit, the clerk of the board of supervisors or, where applicable, the county administrator shall record into the county's accounting system the year-end adjusting accounting entries recommended by the county's external independent financial auditors selected by the Office of the State Auditor. If the clerk of the board of supervisors or, where applicable, the county administrator declines to make any year-end adjusting accounting entries recommended by the external financial auditors, the board of supervisors shall spread upon the board's minutes the reasons why the recommended year-end accounting entries were not entered into the county's accounting system and the impact that not including the recommended year-end accounting entries in the county's financial records will have regarding the fair representation of the financial condition of the county.
Added by Laws, 2021, ch. 471, SB 2024,§ 3, eff. 7/1/2021.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 11 - COUNTY BUDGET (§§ 19-11-1 — 19-11-27) › Section 19-11-15 - Expenditure of funds

The board of supervisors of each and every county of the state shall at all times keep within the sum named in its said budget and within the annual revenue, always seeking to lessen expenditure instead of exceeding revenue and budget estimates. The amount appropriated and authorized to be expended for any item contained in such budget 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, or for extraordinary court expenses, shall not exceed the total amount actually estimated for all purposes. The total expenditures authorized to be made from any fund shall exclude reserves added thereto, and the total shall not, in any event, exceed the aggregate of the cash balance, excluding reserves, in such funds 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 herein provided, and the amount which may be raised for such fund by a lawful tax levy during the current fiscal year.
Codes, 1942, § 9118-08; Laws, 1950, ch. 247, § 8, eff. 8/31/1950.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 11 - COUNTY BUDGET (§§ 19-11-1 — 19-11-27) › Section 19-11-17 - Budget estimates not to be exceeded; liability therefor; exemption for unfunded employee retirement or pension funds

No expenditures shall be made, or liabilities incurred, or warrants issued, in excess of the budget estimates as finally determined by the board of supervisors, or as thereafter revised under the provisions of this chapter. The board of supervisors shall not approve any claim, and the clerk shall not issue any warrant for any expenditures in excess of the budget estimates thus made and approved by the board of supervisors, or as thereafter revised under the provisions of this chapter, except upon the order of a court of competent jurisdiction, or for an emergency as hereinafter provided. Any violation of the provisions of this section shall make the members of the board of supervisors voting for same, and the surety upon their official bonds, liable for the full amount of the claim allowed, the contract entered into, or the public work provided for, and the State Auditor, as the head of the State Department of Audit, shall be authorized to sue for the recovery of the sum or sums so voted. Provided, however, that the term "budget estimates" for purposes of personal liability of the members of the board of supervisors under this section shall not include any unfunded liability for county employee retirement or pension funds. Nothing in this section shall diminish any responsibility of the members of the board of supervisors 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, 1930, § 3973; 1942, § 9118-10; Laws, 1922, ch. 225; Laws, 1950, ch. 247, § 10, eff. 8/31/1950.
Amended by Laws, 2018, ch. 434, SB 2855,§ 1, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 11 - COUNTY BUDGET (§§ 19-11-1 — 19-11-27) › Section 19-11-19 - Revision of county budget

(1)
When it shall appear to the board of supervisors that collection of anticipated revenues from taxation and/or other sources for any fund or funds of any county will be more than the amounts estimated, or when it appears that such revenues will be less than estimated, the board of supervisors may revise the budget of expenses at any regular meeting during the fiscal year by increasing or decreasing the items of said budget in proportion to the increase or decrease in the anticipated revenue collections and/or other sources of funds. When it shall appear to the board of supervisors that some item of the budget is in excess of the requirements of said item, and that the amount budgeted to such item will not be needed during the fiscal year, the board may, at any regular meeting, transfer funds to and from items within the budget when and where needed, but no such transfer shall be made from fund to fund, or from item to item, which will result in the expenditure of any money for a purpose different from that for which the tax was levied. However, revisions as herein authorized shall not be deemed to permit any expenditures in excess of the various items of the budget as then approved, and any expenditures made in excess of the budget as then approved shall be invalid, and subsequent revision shall not validate such expenditures. The revisions made in the budget, from time to time, shall be spread upon the official minutes of the board at the meeting at which any such revision is made.
(2)
The reductions authorized under this section shall not exceed the reduction restrictions under Section
19-11-11
.
Codes, 1930, § 3976; 1942, § 9118-14; Laws, 1924, ch. 216; Laws, 1928, ch. 5; Laws, 1950, ch. 247, § 14; Laws, 2005, ch. 334, § 3, eff. 7/1/2005.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 11 - COUNTY BUDGET (§§ 19-11-1 — 19-11-27) › Section 19-11-21 - Emergency expenditures

Upon the happening of any emergency caused by fire, flood, storm, epidemic, riot or insurrection, or caused by an 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 or other property which has been destroyed by accident or otherwise, is necessary, or when mandatory expenditures required by law must be met, the board of supervisors 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 on 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. The clerk then shall be authorized to issue emergency warrants drawn against the special fund or funds properly chargeable with such expenditures, and upon presentation of such warrants the county depository shall pay same 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, the board of supervisors of the county is hereby authorized to borrow the required amount, not to exceed the authorized emergency expenditure, and shall execute the notes of the county for the amount so borrowed, and the board of supervisors, in such event shall be authorized to levy a special tax, not to exceed two mills on the dollar, for the repayment of such notes, which shall be made to mature not later than the 15th day of March next succeeding the date of issuance.
Codes, 1930, § 3974; 1942, § 9118-11; Laws, 1922, ch. 225; Laws, 1950, ch. 247, § 11, 1966, ch. 307, § 1, eff. 4/20/1966.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 11 - COUNTY BUDGET (§§ 19-11-1 — 19-11-27) › Section 19-11-23 - Monthly report of clerk

At the regular meeting in each month, the clerk shall submit to the board of supervisors of the county a report showing the expenditures and liabilities incurred against each separate budget 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 budget item and the unencumbered balance in each fund. He shall also set forth the receipts from property tax and, in detail, the receipts from other taxes and all other sources by each fund for the same period.
Codes, 1942, § 9118-13; Laws, 1950, ch. 247, § 13, eff. 8/31/1950.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 11 - COUNTY BUDGET (§§ 19-11-1 — 19-11-27) › Section 19-11-25 - When appropriations made under budget lapse

All appropriations of funds made under the provisions of a budget for a fiscal year shall lapse at the end of such year, and all books shall close September 30. All disbursements and appropriations made on and after October 1, other than appropriations for incompleted improvements in process of construction, shall be charged against the current budget, and all funds actually received on and after October 1 shall be credited to the current budget. However, when the delay in presentation of any such claim is caused by a wilful act of a member of the board of supervisors or other official of the county, such supervisor or other official shall be liable on his official bond, to the claimant thereof, for the amount of same. In the administration of the Homestead Exemption Law of 1946, however, the time shall be extended to October 20 following the close of the fiscal year, for both the payment of claims and the accounting of revenue, belonging to and/or accruing to the immediately prior fiscal year.
Codes, 1942, § 9118-12; Laws, 1950, ch. 247, § 12; Laws, 1954, ch. 319, § 2; Laws, 1954 Ex Sess ch. 36, § 1.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 11 - COUNTY BUDGET (§§ 19-11-1 — 19-11-27) › Section 19-11-27 - Certain expenditures for last year of term limited

No board of supervisors of any county shall expend from, or contract an obligation against, the budget estimates for road and bridge construction, maintenance and equipment, made and published by it during the last year of the term of office of such board, between the first day of October and the first day of the following January, a sum exceeding one-fourth (1/4) of such item of the budget made and published by it, except in cases of emergency. The clerk of any county is prohibited from issuing any warrant contrary to the provisions of this section. No board of supervisors nor any member thereof shall buy any machinery or equipment in the last six (6) months of their or his term unless or until he has been elected at the general election of that year. The provisions of this section shall not apply to (i) projects of any type that receive monies from the Local System Bridge Replacement and Rehabilitation Program, the Emergency Road and Bridge Repair Fund, the 2018 Transportation and Infrastructure Improvement Fund or the Gulf Coast Restoration Fund; (ii) expenditures on deficient bridges in the State Aid Road System or the Local System Road Program that have been deemed to be a deficient bridge as defined in Section
65-37-3
or a deficient state aid system bridge as defined in Section
65-9-17(7)
, as the case may be; (iii) projects funded by the American Rescue Plan Act (ARPA) as well as any matching funds required under ARPA; or (iv) a contract, lease or lease-purchase contract approved by a unanimous vote of the board and executed pursuant to the bidding requirements in Section
31-7-13
. Such unanimous vote shall include a statement indicating the board's proclamation that the award of the contract is essential to the efficiency and economy of the operation of the county government.
Codes, 1930, § 3977; 1942, § 9118-15; Laws, 1924, ch. 216; Laws, 1950, ch. 247, § 15; Laws, 1984, ch. 480, § 1; Laws, 2000, ch. 428, § 1; Laws, 2003, ch. 539, § 1, eff. 7/1/2003.
Amended by Laws, 2023, ch. 524, HB 1734,§ 3, eff. 7/1/2023.
Amended by Laws, 2023, ch. 373, SB 2734,§ 1, eff. 3/14/2023.
Amended by Laws, 2022, ch. 482, SB 2780,§ 13, eff. 7/1/2022.
Amended by Laws, 2021, ch. 478, SB 2825,§ 20, eff. 7/1/2021.
Amended by Laws, 2019, ch. 475, HB 779,§ 2, eff. 4/16/2019.
Amended by Laws, 2018EX1, ch. 1, HB 1,§ 12, eff. 8/29/2018.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 13 - CONTRACTS, CLAIMS AND TRANSACTION OF BUSINESS WITH COUNTIES (§§ 19-13-1 — 19-13-119) › IN GENERAL (§§ 19-13-1 — 19-13-55) › Section 19-13-1 - through 19-13-7 - [Repealed]

Repealed by Laws of 1983, ch. 469, § 10, eff. 7/1/1983.
§ 19-13-1. [Codes, 1871, § 1392; 1880, § 2181; 1892, § 343; 1906, § 364; Hemingway's 1917, § 3737; 1930, § 242; 1942, § 2920] §
19-3-3
. [Codes, 1930, § 243; 1942, § 2921; Laws, 1924, ch. 234; Laws, 1972, ch. 452, § 1] § 19-13-5. [Codes, 1930, § 244; 1942, § 2922; Laws, 1924, ch. 234] § 19-13-7. [Codes, 1930, § 245; 1942, § 2923; Laws, 1924, ch. 234]
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 13 - CONTRACTS, CLAIMS AND TRANSACTION OF BUSINESS WITH COUNTIES (§§ 19-13-1 — 19-13-119) › IN GENERAL (§§ 19-13-1 — 19-13-55) › Section 19-13-9 - [Repealed]

Repealed by Laws of 1995, ch. 311, § 1, eff. 7/1/1995.
Codes, 1871, § 1388; 1880, §§ 2179, 2180; 1892, §§ 340,341; 1906, §§ 361, 362; Hemingway's 1917, §§ 3734, 3735;1930, §§ 239, 240; 1942, §§ 2917, 2918; Laws, 1904, ch. 141; Laws, 1975, ch. 343; Laws, 1986, ch. 489, § 12.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 13 - CONTRACTS, CLAIMS AND TRANSACTION OF BUSINESS WITH COUNTIES (§§ 19-13-1 — 19-13-119) › IN GENERAL (§§ 19-13-1 — 19-13-55) › Section 19-13-11 - Contracts not to be made in vacation; approval

A board of supervisors shall not empower or authorize any one or more members of such board, or other person, to let or make contract for the building or erection of public works of any description, or for working public roads, in vacation or during a recess of said board, except as provided in Title 65 of the Mississippi Code of 1972 in cases of emergency when a bridge or road has been or is about to be damaged by floods or otherwise, and in other special cases. All other contracts shall be made and approved by said board in open session, and it shall be the duty of the board of supervisors to accept the lowest responsible bid for the erection or construction of all public buildings, bridges or public works, or for the execution of any other contract. Any bidder will be deemed responsible who will enter into bond, with sufficient sureties, according to law, to be approved by said board, in double the amount of the bids made by such bidder for the prompt, proper and efficient performance of his contract. All contracts made in violation of any of the provisions of law shall be void.
Codes, 1871, § 1394; 1880, § 2183; 1892, § 344; 1906, § 369; Hemingway's 1917, § 3742; 1930, § 246; 1942, § 2924.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 13 - CONTRACTS, CLAIMS AND TRANSACTION OF BUSINESS WITH COUNTIES (§§ 19-13-1 — 19-13-119) › IN GENERAL (§§ 19-13-1 — 19-13-55) › Section 19-13-13 - [Repealed]

Repealed by Laws of 1995, ch. 311, § 1, eff. 7/1/1995.
Codes, 1942, § 2917.5; Laws, 1968, ch. 301, §§ 1, 2.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 13 - CONTRACTS, CLAIMS AND TRANSACTION OF BUSINESS WITH COUNTIES (§§ 19-13-1 — 19-13-119) › IN GENERAL (§§ 19-13-1 — 19-13-55) › Section 19-13-19 - Purchase of surplus road equipment from federal agencies

The authority is hereby granted to boards of supervisors to purchase tractors, trucks and other machinery or equipment for use of the county or any road district of any county in constructing, reconstructing and maintaining public roads from any agency of the federal government authorized to sell and dispose of surplus property.
Such purchases may be made without first having advertised for bidders and without competitive bids having first been submitted.
Codes, 1942, § 2940-01; Laws, 1946, ch. 476; Laws, 1956, ch. 182, §§ 1-3.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 13 - CONTRACTS, CLAIMS AND TRANSACTION OF BUSINESS WITH COUNTIES (§§ 19-13-1 — 19-13-119) › IN GENERAL (§§ 19-13-1 — 19-13-55) › Section 19-13-21 - Repairs of road equipment

The board of supervisors of any county which owns any tractor, truck, or other road machinery or equipment, or any district of which owns any such machinery or equipment, may at any time have the same repaired, or purchase necessary repair parts therefor, where it is necessary to use the machinery or equipment in constructing, reconstructing or maintaining the public roads, whether or not there is then a sufficient amount in the fund out of which the cost thereof must be paid to pay the same. The claim for the repairs or repair parts shall be allowed in due course when filed, and be paid in its proper order as other claims. However, if any repairs herein permitted to be made after the first day of July of the last year of the term of office of the members of the board making such repairs shall exceed the sum of Five Thousand Dollars ($5,000.00), the repairs shall not be made unless and until the board of supervisors, or a majority of the members thereof, shall have authorized the making of the repairs at a regular meeting of the board, or a special meeting called for that purpose.
Codes, 1942, § 2939; Laws, 1940, ch. 253; Laws, 1950, ch. 246, § 2; Laws, 2003, ch. 539, § 2, eff. 7/1/2003.
Mississippi Code 1972 (2023) › Title 19 - COUNTIES AND COUNTY OFFICERS (§§ 19-1-1 — 19-31-51) › Chapter 13 - CONTRACTS, CLAIMS AND TRANSACTION OF BUSINESS WITH COUNTIES (§§ 19-13-1 — 19-13-119) › IN GENERAL (§§ 19-13-1 — 19-13-55) › Section 19-13-22 - Road maintenance agreements with certain taxpayers

A county may, by resolution spread upon its minutes, enter into a road maintenance agreement with a taxpayer that is eligible for the reduced severance tax levied pursuant to Section
27-25-503(1)(c)
or
27-25-703(1)(b)
.
Added by Laws, 2013, ch. 533, HB 1698, 7, eff. 7/1/2013.