reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-15 - Determination of final assessments

Assessments shall be made and apportioned in the manner fixed by the resolution of the governing authorities determining to proceed with the improvement. The owner of any property assessed for an improvement, or any party having an interest therein, may appear at the time and place fixed for the hearing and determining of any objections or defense, and object to the proposed assessment against the property or to the amount thereof. The governing authorities of the municipality shall hear and determine all objections and protests to the proposed assessment, under such reasonable rules and regulations as they may adopt. At such meeting, or at any adjournment thereof, the governing authorities may alter, change or correct any assessment; however, no assessment shall be increased without notice to the owner of the property. The governing authorities shall, by resolution, approve and confirm all assessments as finally fixed and adjusted at the said hearing, and said assessments shall, from the date of such confirmation, constitute a lien upon the respective lots or parcels of lands and other real property upon which they are levied, superior to all other liens except those for state and county taxes. All persons who fail to object to the proposed assessments, in the manner herein provided shall be deemed to have consented to and approved the same. Any property owner aggrieved by the decision of the governing authorities may appeal to the circuit court.
Codes, 1930, § 2563; 1942, § 3664-06; Laws, 1924, ch. 194; Laws, 1950, ch. 495, § 6, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-17 - Method of payment of assessments

All special assessments levied under the provisions of this chapter, unless otherwise provided by the governing authorities, shall become due and shall be paid to the treasurer of the municipality, (or to the officer performing the duties of such treasurer) in full within ninety (90) days from the date of confirmation thereof. However, the governing authorities of the municipality may by resolution confer upon the property owners who admit the legality of the assessment the privilege of paying the assessment in not exceeding twenty (20) equal installments with interest from the date of the confirmation at the same rate as that fixed in the bonds issued to raise money to pay the cost of the said improvements, which is to be paid in whole or in part by the owners of property abutting to the proposed improvements. Any property owner who shall not have taken an appeal from the assessment, shall, upon failure to pay said assessment in full within ninety (90) days from the date of confirmation, be deemed to have elected to pay said assessment in installments as herein provided, and he shall be deemed to have admitted the legality of the assessment and shall thereby waive all right to contest the validity thereof. The installments of said assessment shall be due and payable at the same time that the annual municipal tax becomes due and payable commencing with the first municipal tax levy, which is payable after the expiration of ninety days from the date of confirmation of the assessment.
Codes, 1930, § 2564; 1942, § 3664-07; Laws, 1924, ch. 194; Laws, 1929, ch. 26; Laws, 1948, ch. 210; Laws, 1950, ch. 495, § 7; Laws, 1994, ch. 355, § 1, eff. 7/1/1994.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-19 - Certification and collection of assessment; interest thereon

The governing authorities shall annually certify to the tax collector, or other officer charged with the duty of collecting taxes in the municipality, the annual installment of assessment due from each tract of land against which an assessment has been levied, together with the amount of the interest upon all unpaid installments at the same rate as that fixed in the bonds issued to raise money to pay the cost of the said improvements, which is to be paid in whole or in part by the owners of property abutting to the proposed improvements. In the event no bonds are issued to raise money to pay the cost of the said improvements, which is to be paid in whole or in part by the owners of property abutting to the proposed improvements, then the said assessments shall bear a rate of interest not to exceed six per centum per annum, and shall be fixed by the governing authorities of the municipality making such improvements at the time when the said assessments are made final. In the event any municipality has made assessments for special improvements authorized by law and there are special improvement bonds outstanding which are paid by special assessments levied against property abutting the streets so improved, the governing authorities of such municipality shall change the interest on such assessments to equal the rate of interest fixed in such bonds and such change shall become effective on the date the governing authorities take such action and shall not be retroactive. Any property owner who has elected to pay his assessment in installments shall have the right at any time to pay the balance of the assessment against his property in full, but in so doing he shall be required to pay all interest which would have accrued thereon had same not been paid until its maturity.
The collector shall thereupon enter upon the annual tax roll of the municipality, in a separate column, the amount of the installment and interest to be collected from each tract of land assessed, and said collector shall collect said installment, together with the interest upon all unpaid installments, together with, and at the same time he collects the annual municipal tax.
Codes, 1930, § 2564; 1942, § 3664-07; Laws, 1924, ch. 194; Laws, 1929, ch. 26; Laws, 1948, ch. 210; Laws, 1950, ch. 495, § 7, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-21 - Noting of payments

The treasurer shall immediately report to the clerk of the municipality, or to the officer performing the duties of such clerk, any assessment paid in full. The collector shall annually report to the clerk of the municipality, or to the officer performing the duties of such clerk, the installments paid in that year. The clerk of the municipality, or the officer performing the duties of such clerk, shall note such payments on the "assessment book for local improvements." When an assessment is paid in full, or upon the payment of the last installment thereof, the clerk shall note on said "assessment book for local improvements" opposite the assessment, "paid in full." Upon the payment of each installment an appropriate note thereof shall be made opposite such assessment on said book, so that the amount of the assessment against any property assessed under the provisions of this chapter, which remains a lien upon said property may be determined by reference to the "assessment book for local improvements."
Codes, 1930, § 2564; 1942, § 3664-07; Laws, 1924, ch. 194; Laws, 1929, ch. 26; Laws, 1948, ch. 210; Laws, 1950, ch. 495, § 7, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-23 - [Repealed]

Repealed by Laws, 1994, ch. 355, § 2, eff. 7/1/1994.
Codes, 1942, § 3664-15; Laws, 1931, ch. 19; 1934, ch. 322; 1950, ch. 495, § 15.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-25 - Assessments to be enforced and collected as are other taxes

All assessments levied under the provisions of this chapter shall be enforced in the same manner in which the payment of other taxes in said municipality is enforced, and all statutes regulating the collection of other taxes in said municipality shall apply to the enforcement and collection of the assessments levied under the provisions of this chapter.
Codes, 1930, § 2565; 1942, § 3664-08; Laws, 1924, ch. 194; Laws, 1929, ch. 26; Laws, 1934, ch. 246; Laws, 1950, ch. 495, § 8, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-27 - Delinquencies

All assessments levied under the provisions of this chapter and the annual installments thereof shall become delinquent at the same time municipal ad valorem taxes become delinquent. Delinquent installments shall be collected in the same manner and at the same time delinquent ad valorem taxes are collected. Said delinquent installments shall bear the same penalties as those provided for delinquent taxes, and the penalties shall be upon the installment, or installments then delinquent. When any installment of the assessment shall become delinquent, if the property is sold for the non-payment of said delinquent installment, it shall be sold in the manner that property is sold for the non-payment of delinquent ad valorem taxes.
Codes, 1930, §§ 2564, 2565; 1942, §§ 3664-07, 3664-08; Laws, 1924, ch. 194; Laws, 1929, ch. 26; Laws, 1934, ch. 246; Laws, 1948, ch. 210; Laws, 1950, ch. 495, §§ 7, 8, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-29 - Redemption in whole

The owner of property sold for delinquent assessments, or any other party interested in said property, shall have the right to redeem, upon the payment of the principal amount of the installment or installments then delinquent, and the penalties on such delinquent installment or installments as provided for delinquent taxes. Failure to redeem within two years shall vest the title in the purchaser at said sale, subject to the lien of any and all unmatured installments. Such redemption shall not discharge said property from the lien of unmatured assessments levied thereon, and said property shall remain subject to such lien as if no sale thereof had been made.
Codes, 1930, § 2565; 1942, § 3664-08; Laws, 1924, ch. 194; Laws, 1929, ch. 26; Laws, 1934, ch. 246; Laws, 1950, ch. 495, § 8, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-33 - Change or division of assessment

If, after the original assessment shall have been made, a portion of any lot or parcel of land which is assessed in solido, shall have changed ownership so that no one person is the owner of the entire lot or parcel of land so assessed in solido, then any such owner, or other party interested therein, may apply to the municipal authorities for a change or division of the assessment. Such application shall be in writing, filed with the municipal clerk, and the same notice and procedure shall be had thereon as is provided for the redemption of less than the whole when sold for delinquent installments. If the governing authorities are satisfied from their investigation that the land in each instance will be adequate security for the assessment placed thereon, and that the rights of the municipality will be in no wise injuriously affected, they may by appropriate order change or divide the assessments according to the ownership of the land so assessed.
The decision of the governing authorities as to the right to change or divide assessments shall be final. Any aggrieved party shall have the right to appeal as in other cases.
Codes, 1942, §§ 3664-10, 3664-11; Laws, 1934, ch. 246; Laws, 1950, ch. 495, §§ 10, 11, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-35 - Correction of imperfect assessments

If any special assessment made pursuant to this chapter or attempted to be made in accordance with or by virtue of the authority conferred in any other law heretofore in force, to defray the whole or any part of the expense of any local improvement, shall be, either in whole or in part, annulled, vacated or set aside by the judgment of any court, or if the governing authorities of a municipality shall be satisfied that such assessment is so irregular or defective that the same cannot be enforced, or if the governing authorities shall have omitted to make such assessment when it might have done so, the governing authorities of the municipality are hereby authorized to take all steps to cause a new assessment for the whole or any part of any improvement, or against any property benefited by any improvement, following as near as may be the provisions of this chapter. In case such second assessment shall likewise be abrogated as above provided, the governing authorities may make other assessments, until a valid assessment shall be made.
Codes, 1942, § 3664-12; Laws, 1934, ch. 246; Laws, 1950, ch. 495, § 12, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-37 - Correction of errors or irregularities in estimate of cost

If any municipality in this state, including those operating under a special charter, having the power to construct or cause to be made improvements consisting of grading, paving, graveling or any other form of improvement to its streets, avenues, alleys, sidewalks, gutters, sewerage or drainage, has levied or assessed or charged the cost thereof against the property abutting thereon and to the owners thereof, and has paid such cost and has not been paid therefor in full, and if in the judgment of the governing authorities of said municipalities, errors or irregularities have occurred in the assessing or computing of such cost, then such municipality is hereby authorized and empowered to ascertain the cost thereof and to add thereto accrued and unpaid interest, and to declare the same by resolution, and to correct errors or irregularities in said former assessment or assessments accordingly. In no event, however, shall the principal amount thereof, exclusive of interest, be increased.
When such errors or irregularities have been corrected, the assessment or assessments so made, and all steps and proceedings leading up thereto or precedent thereto are hereby confirmed and validated for all purposes and against all persons, and said assessment or assessments shall be in lieu of the assessment or assessments in which said errors or irregularities have been made or occurred. Such further proceedings may be had thereon to provide for and fix a lien on said property to secure the payment of said assessment or assessments, and for enforcing the collection thereof, and otherwise, in the same manner as is provided in this chapter, when valid assessments have been made that are not erroneous or irregular.
All orders, resolutions, ordinances, and proceedings relative to sidewalk, curb, or gutter improvements heretofore passed and adopted by any such municipality or its governing authorities, are hereby in all things made valid and binding regardless of defects or omissions or informalities or the failure to comply with any law or part of law relative thereto.
If and when it shall have been determined by said governing authorities that an over-assessment shall have been made against such person or property, such governing authorities are hereby authorized and empowered to give credit for or refund the amount of such excess.
Codes, 1942, § 3664-13; Laws, 1936, ch. 285; Laws, 1950, ch. 495, § 13, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-39 - Irregularity of proceeding shall not invalidate assessment

No omission, informality or irregularity in the proceedings in, or preliminary to, the making of any special assessment shall affect the validity of the same, where the assessment roll has been confirmed by the governing authorities. The assessment roll and the record thereof kept by the city clerk shall be competent and sufficient evidence that the assessment was duly levied and the assessment rolls duly made and adopted, and that all other proceedings incident to the adoption of said assessment roll were duly had, taken and performed as required by this chapter. However, no assessment shall be valid and legal unless the notice required by this chapter shall have been given.
Codes, 1930, § 2567; 1942, § 3664-16; Laws, 1924, ch. 194; Laws, 1950, ch. 495, § 16, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-41 - Borrowing money to make improvements

The governing authorities of every municipality in the state, which have heretofore or may hereafter declare their intention of authorizing any of the special improvements enumerated in Section
21-41-3
, the cost of which is to be paid in whole or in part by the owners of property abutting to the proposed improvement, are authorized, in their discretion, to borrow money for said proposed improvement, including that portion of the cost thereof which is to be paid by the municipality and is not assessed against the property benefited, and to issue negotiable notes, certificates of indebtedness or special street improvement bonds therefor.
Codes, 1930, § 2570; 1942, § 3664-19; Laws, 1924, ch. 194; Laws, 1950, ch. 495, § 19, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-43 - Maturation and interest of obligations; special improvement bond fund

All obligations issued pursuant to Section
21-41-41
shall mature not longer than twenty (20) years from the date thereof, and shall be divided into approximately equal payments, with one (1) payment falling due each year. The obligations shall bear interest at a rate not exceeding that allowed in Section
75-17-101
, payable annually or semiannually, and principal and interest on same shall be payable at such place within or without the state as may be designated by the issuing authorities at the time the obligations are issued. The full faith, credit and resources of the issuing municipality shall be pledged for the payment of the principal and interest on the obligations and the governing authorities of the municipality shall annually levy a tax on all taxable property in the municipality sufficient for such purposes, and where the obligations are issued for the purpose of making any of the special improvements set forth in this chapter, the cost of which is to be paid from assessments levied against the property abutting on the special improvement to be made under this chapter, the assessments shall also be pledged for the payment of the obligations. The funds derived from the taxes levied to pay the obligations shall be kept in a special fund to be known as the "Special Improvement Bond Fund," and shall be used only for the purpose of paying principal and interest on the obligations. All funds derived from special assessments levied against the property abutting on the special improvements shall likewise be placed into the Special Improvement Bond Fund and shall be used only for the purpose of paying principal and interest on the obligations. Any surplus funds may be invested as provided by law, and may be used to pay the obligations at or before maturity.
Codes, 1930, § 2572; 1942, § 3664-20; Laws, 1924, ch. 194; Laws, 1950; ch. 495, § 20; Laws, 1975, ch. 431; Laws, 1976, ch. 409; Laws, 1980, ch. 523, § 5; Laws, 1981, ch. 462, § 5; Laws, 1982, ch. 434, § 10; Laws, 1983, ch. 541, § 15; Laws, 1995, ch. 354, § 1, eff. 7/1/1995.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-47 - Obligations excepted from the limitations of indebtedness

All bonds, notes or other obligations heretofore or hereafter issued by the municipalities of the state, for so much of the cost of the local improvements as shall have been or shall be assessed against property specially benefited by said improvements or shall have been paid for by said issuing municipality, shall be excepted from any limitations of indebtedness prescribed by the special charters of such municipalities or by any special or general law, and said bonds, notes or other obligations shall not be considered indebtedness of said municipalities in applying said limitations of indebtedness. It shall not be necessary for any municipality to secure the approval of its qualified electors to borrow the money or issue its obligations incurred in the doing of such local improvements, but such acts may be done without an election and without giving notice of intention to do so.
Codes, 1930, § 2578; 1942, § 3664-22; Laws, 1924, ch. 194; Laws, 1950, ch. 495, § 22, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-49 - Refunding special assessment bonds

Where any municipality has issued bonds for special improvements, and special assessments have been levied to pay for said bonds, or wherein the municipality was to have paid a portion or all of said bonds under any special improvement law by which said bonds were issued, and said installments for special improvements have not been collected, or funds for the payment of said bonds are not on hand, such municipality is hereby authorized to issue refunding bonds in the manner provided by general law for the refunding of bonds by municipalities.
Codes, 1930, § 2566; 1942, § 3664-14; Laws, 1931, ch. 19; Laws, 1950, ch. 495, § 14, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-51 - Method of publishing notice

Except as may be otherwise provided, where, by any provision of this chapter, notice is required to be given by publication, such publication made shall be in a newspaper published in the municipality, if there be one. If there be no newspaper published in the municipality, then such notice shall be posted for the prescribed period of time in at least five public places in the municipality, one of which shall be the city or town hall, or the place of meeting of the governing authorities, if there be no city or town hall.
Codes, 1930, § 2569; 1942, § 3664-18; Laws, 1924, ch. 194; Laws, 1950, ch. 495, § 18, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 41 - SPECIAL IMPROVEMENTS (§§ 21-41-1 — 21-41-53) › Section 21-41-53 - Contracts for work to be let as other contracts for public work

All work upon the improvements authorized by Section
21-41-3
, shall be undertaken and contracts therefor, if any, shall be let and awarded in the manner provided by the law or the charter of the municipality.
Codes, 1930, § 2568; 1942, § 3664-17; Laws, 1924, ch. 194; Laws, 1950, ch. 495, § 17, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › GENERAL PROVISIONS (§§ 21-43-1 — 21-43-23) › Section 21-43-1 - Power to impose tax on businesses in certain municipalities; purposes for which proceeds may be used

The governing authority of any municipality in a county bordering on the Gulf of Mexico having therein a family court, and the governing authority of any municipality in any county having a population in excess of thirty-eight thousand (38,000) according to the 1980 decennial census and bordering on the Mississippi River wherein United States Highways 61 and 84 intersect are authorized, in their discretion, to impose a tax on businesses within a parking and business improvement area which is in addition to the general business privilege license tax, and to use such proceeds for the following purposes:
(a)
The acquisition, construction or maintenance of parking facilities for the benefit of the area.
(b)
Decoration of any public place in the area.
(c)
Promotion of public events which are to take place on or in public places in the area.
(d)
Furnishing of music in any public place in the area.
(e)
The general promotion of retail trade activities in the area.
(f)
The construction and maintenance of air-conditioning facilities for the benefit of the area.
Laws, 1974, ch. 520, § 1; Laws, 1984, ch. 473, § 2, eff. 5/10/1984.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › GENERAL PROVISIONS (§§ 21-43-1 — 21-43-23) › Section 21-43-3 - Definitions

"Parking and business improvement area" or "area" as used in this chapter shall mean an area designated as provided in this chapter.
"Business" as used in this chapter shall mean all types of business, including professions.
Laws, 1974, ch. 520, § 2, eff. 7/1/1974.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › GENERAL PROVISIONS (§§ 21-43-1 — 21-43-23) › Section 21-43-5 - Advisory boards

The governing authority of any participating municipality shall appoint an advisory board consisting of five (5) members who shall serve at the pleasure of the appointing authority; such board members shall be professional businessmen within the affected area; and such board shall have the sole discretion as to how the revenue derived from the tax is to be used within the scope of the purposes as provided in Section
21-43-1
.
Laws, 1974, ch. 520, § 3, eff. 7/1/1974.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › GENERAL PROVISIONS (§§ 21-43-1 — 21-43-23) › Section 21-43-7 - Resolution of intention

A parking and business improvement area may be established whenever the governing authority of any municipality shall by resolution establish such an area. The resolution shall contain the following information:
(a)
description of the boundaries of the proposed area;
(b)
the time and place of a hearing to be held to consider establishment of an area;
(c)
the proposed uses to which the additional revenue shall be put; and
(d)
the initial rate of increase, or additional levy, of the license privilege tax, with a breakdown by class of business if such classification is to be used.
Laws, 1974, ch. 520, § 4(1), eff. 7/1/1974.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › GENERAL PROVISIONS (§§ 21-43-1 — 21-43-23) › Section 21-43-9 - Notice of hearing

Notice of the hearing shall be given by:
(a)
One (1) publication of the resolution of intention in a newspaper of general circulation in the municipality, which may be made as provided in Section
21-17-19
;
(b)
Mailing a complete copy of the resolution of intention to each business in the proposed or established area. Publication and mailing shall be completed at least ten (10) days prior to the time of the hearing.
Laws, 1974, ch. 520, § 4(2); Laws, 1988 ch. 457, § 10, eff. 12/8/1988 (the date the United States Attorney General interposed no objection).
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › GENERAL PROVISIONS (§§ 21-43-1 — 21-43-23) › Section 21-43-11 - Procedure at hearing

Whenever a hearing is held under this chapter, the governing authority of any municipality shall hear all protests and receive evidence for or against the proposed action; rule upon all protests which determination shall be final; and may continue the hearing from time to time. Proceedings shall terminate if protest is made by businesses in the proposed area which pay a majority of the taxes within the area under the general business privilege license tax.
Laws, 1974, ch. 520, § 4(3), eff. 7/1/1974.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › GENERAL PROVISIONS (§§ 21-43-1 — 21-43-23) › Section 21-43-13 - Change of boundaries of proposed area

If the governing authority decides to change the boundaries of the proposed area, the hearing shall be continued to a time not less than fifteen (15) days after such decision and notice shall be given as provided in Section
21-43-9
stating the boundary amendments, but no resolution of intention is required.
Laws, 1974, ch. 520, § 4(4), eff. 7/1/1974.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › GENERAL PROVISIONS (§§ 21-43-1 — 21-43-23) › Section 21-43-15 - Ordinance establishing area

If the governing authority, following the hearing, decides to establish the proposed area, it shall adopt an ordinance to that effect. This ordinance shall contain the following information:
(a)
the number, date and title of the resolution of intention pursuant to which it was adopted;
(b)
the time and place the hearing was held concerning the formation of such area;
(c)
the description of the boundaries of such area;
(d)
a statement that the businesses in the area established by the ordinance shall be subject to the provisions of the additional tax provided by this chapter;
(e)
the initial rate of increase, or additional levy, of the privilege license tax to be imposed with a breakdown by classification of business, if such classification is used;
(f)
a statement that a parking and business improvement area has been established; and
(g)
the uses to which the additional revenue shall be put.
Laws, 1974, ch. 520, § 4(5), eff. 7/1/1974.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › GENERAL PROVISIONS (§§ 21-43-1 — 21-43-23) › Section 21-43-17 - Classification of businesses for tax purposes; exemption of new businesses

For purposes of the additional tax to be imposed pursuant to this chapter, the governing authority may make a reasonable classification of businesses, giving consideration to various factors.
Businesses recently established in the area may be exempted from the tax imposed pursuant to this chapter for a period not exceeding one (1) year from the date they commenced business in the area.
Laws, 1974, ch. 520, § 5, eff. 7/1/1974.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › GENERAL PROVISIONS (§§ 21-43-1 — 21-43-23) › Section 21-43-19 - Collection and use of tax; changes

(1)
The collection of the tax imposed pursuant to this chapter shall be made at the same time and in the same manner as any other business privilege license tax.
(2)
Changes may be made in the additional rate or levy or in the uses to which the additional revenue shall be put as specified in the ordinance establishing the area by ordinance adopted after a hearing before the governing authority.
The governing authority shall adopt a resolution of intention to change the additional rate or levy or the uses to which the additional revenue shall be put at least fifteen (15) days prior to the hearing required by this section. This resolution shall specify the proposed change and shall give the time and place of the hearing.
(3)
The tax levied hereunder must be for the purposes specified in the ordinances and the proceeds shall not be used for any other purpose.
Laws, 1974, ch. 520, § 6, eff. 7/1/1974.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › GENERAL PROVISIONS (§§ 21-43-1 — 21-43-23) › Section 21-43-21 - Disestablishment of area

The governing authority of any municipality may disestablish an area by ordinance after a hearing before such authority, and such authority shall adopt a resolution of intention to disestablish the area not less than fifteen (15) days prior to the hearing required by this section. The resolution shall state the time and place of the hearing.
Laws, 1974, ch. 520, § 7, eff. 7/1/1974.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › GENERAL PROVISIONS (§§ 21-43-1 — 21-43-23) › Section 21-43-23 - Disposition of taxes or assets after disestablishment

Whenever an area has been disestablished, any remainder of taxes or acquired assets shall be subject to disposition as the advisory board shall determine.
Laws, 1974, ch. 520, § 8, eff. 7/1/1974.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › BUSINESS IMPROVEMENT DISTRICTS ACT (§§ 21-43-101 — 21-43-133) › Section 21-43-101 - Short title

Sections
21-43-101
through
21-43-133
shall be known and may be cited as the "Business Improvement District Act."
Laws, 1995, ch. 442, § 1, eff. 3/21/1995.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › BUSINESS IMPROVEMENT DISTRICTS ACT (§§ 21-43-101 — 21-43-133) › Section 21-43-103 - Legislative findings of fact and declaration of intent

The Legislature finds that:
(a)
The business districts within many municipalities in the state are in a deteriorated condition;
(b)
This deteriorated condition affects the economic and general welfare of the people of the State of Mississippi;
(c)
Establishment of business improvement districts is an effective means for restoring and promoting business activity; and
(d)
It is the intent of the Legislature to provide for a process for establishing these districts.
Laws, 1995, ch. 442, § 2, eff. 3/21/1995.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › BUSINESS IMPROVEMENT DISTRICTS ACT (§§ 21-43-101 — 21-43-133) › Section 21-43-105 - Definitions

For the purposes of Sections
21-43-101
through
21-43-133
the following terms shall have the meanings ascribed herein unless the context shall otherwise require:
(a)
"District" means a business improvement district established pursuant to Sections
21-43-101
through
21-43-133
.
(b)
"District management group" means an established and independent Mississippi non-profit corporation and may also include a local Chamber of Commerce, a downtown development corporation, a Main Street Project or a department of a local municipality as determined solely by a simple majority of the property owners included in the district.
(c)
"District plan" means a set of goals and strategies as collectively determined by a majority of the property owners included in the district and as incorporated within Sections
21-43-101
through
21-43-133
.
(d)
"Improvements" means any capital project constructed within the public areas, with the approval of the municipality, for any business improvement district or services established under Sections
21-43-101
through
21-43-133
to improve the appearance or economic functioning of property located within the district including, but not limited to:
(i)
Parks and related facilities;
(ii)
Sidewalks, street curbing, street medians, planting areas, underground utilities, lighting standards or fountains;
(iii)
Trees, shrubs, flowers or other vegetation;
(iv)
Security services which may include assistance to public law enforcement through employment of private security personnel and the purchase of equipment or technology;
(v)
Economic development services and assistance including, but not limited to, promotion of business, retail or industrial development developer recruitment, business recruitment, business marketing and business retention;
(vi)
Parking management;
(vii)
Street and sidewalk cleaning;
(viii)
Recreational and/or cultural activities;
(ix)
Training programs for employees of businesses within the district;
(x)
Any other services, events or activities which will enhance the economic prosperity, enjoyment, appearance, image and safety of the district;
(xi)
Refuse collection and disposal services;
(xii)
The production and marketing of special events and festivals;
(xiii)
Management of public facilities;
(xiv)
Fire prevention services;
(xv)
Water and sewer system enhancement;
(xvi)
Drainage enhancements;
(xvii)
Signage installation and removal;
(xviii)
Planning studies;
(xix)
Marketing studies;
(xx)
Tourism development services; and
(xxi)
Collective community child care centers.
(e)
"Property owner" means that person or persons, entity or entities possessing a majority of the ownership interest in a piece of taxable real property.
(f)
"Tax exempt properties" means properties which are exempt from certain real property taxes pursuant to Section
27-31-1
.
Laws, 1995, ch. 442, § 3, eff. 3/21/1995.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › BUSINESS IMPROVEMENT DISTRICTS ACT (§§ 21-43-101 — 21-43-133) › Section 21-43-107 - Creation of business improvement districts authorized

There is hereby authorized the creation of business improvement districts which shall be established in accordance with the procedures described in Sections
21-43-101
through
21-43-133
.
Laws, 1995, ch. 442, § 4, eff. 3/21/1995.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › BUSINESS IMPROVEMENT DISTRICTS ACT (§§ 21-43-101 — 21-43-133) › Section 21-43-109 - Zoning

All areas included in a business improvement district must be zoned for some use other than residential. Residential uses may be included if the property is zoned for commercial or industrial use and the property is not owner-occupied as a homestead. Properties comprising a business improvement district must be contiguous to the other properties to be benefited in the district with the exception of public streets, alleys, parks and other public rights-of-way and tax exempt properties within the district boundaries.
Laws, 1995, ch. 442, § 5, eff. 3/21/1995.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › BUSINESS IMPROVEMENT DISTRICTS ACT (§§ 21-43-101 — 21-43-133) › Section 21-43-111 - Initiation of efforts to form business improvement district

Notice shall be given to the municipality in which the district is to be established when an effort is begun by a contiguous group of non-residentially zoned local property owners to form a business improvement district. Upon delivery of a petition to the clerk of the municipality, signed by at least twenty percent (20%) of the property owners in an area proposing to establish a business improvement district, efforts can begin to form a business improvement district pursuant to Sections
21-43-101
through
21-43-133
.
Laws, 1995, ch. 442, § 6, eff. 3/21/1995.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › BUSINESS IMPROVEMENT DISTRICTS ACT (§§ 21-43-101 — 21-43-133) › Section 21-43-113 - Notice of meeting for development of district plan; requirements for approval of proposed plan; contents of proposed plan

In order to establish a business improvement district, and upon establishment, every tenth year thereafter, those property owners which make up the area of the proposed district shall be notified of a meeting by United States mail no less than ten (10) days prior to the scheduled date of the meeting. Notification shall include the specific location, date and time of the meeting. The goal of the meeting shall be to develop a district plan for the upcoming ten-year period. Such plan shall be agreed upon by a majority of those property owners in attendance at the meeting. Such district plan shall include the following:
(a)
A description of the boundaries of the district sufficient to identify the lands included;
(b)
The improvements proposed and the maximum cost thereof for each of the coming ten (10) years;
(c)
The total amount proposed to be expended for improvements for and in the district during the upcoming ten (10) years;
(d)
The proposed source or sources of financing and funding for the improvements;
(e)
The proposed target dates for beginning the implementation of the improvements;
(f)
The naming of the district management group for the upcoming ten (10) years; and
(g)
A listing of the individual properties to be included in the district with any assessment computed and identified for each property based upon gross square footage of buildings and unimproved real estate. The plan may provide that tax exempt properties be included in the district but not be subject to any assessment.
Laws, 1995, ch. 442, § 7; Laws, 2012, ch. 373, § 4, eff. 7/1/2012.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › BUSINESS IMPROVEMENT DISTRICTS ACT (§§ 21-43-101 — 21-43-133) › Section 21-43-115 - Voting upon proposed district plan

All property owners of record in the proposed district as of the date of initial notice given as provided in Section
21-43-111
, shall be eligible to participate in the process to approve or reject the district plan and the proposed assessment for properties in the district. Votes of property owners within the proposed district shall be weighted in proportion to the amount of the assessment against properties in the district; provided, however, that in no case shall the total number of votes assigned to any one such property owner, through common ownership of property, be equal to more than one-third (1/3) of the total number of votes which may be cast.
Laws, 1995, ch. 442, § 8, eff. 3/21/1995.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › BUSINESS IMPROVEMENT DISTRICTS ACT (§§ 21-43-101 — 21-43-133) › Section 21-43-117 - Notice of hearing for review of proposed district plan; conduct of election upon proposed district plan; notice of election results; review of approved plan by mayor of municipality; disbursement of proceeds from assessment

(1)
For initial creation of the district, reauthorization of the district at the end of each ten-year period, * * * or modification of the boundaries of the district at the end of a ten-year period, the clerk of the municipality shall notify all property owners to be included in the proposed district of a public hearing to review the plan and receive comment about the process for accepting or rejecting the plan. Following a public hearing, the governing authority of the municipality shall set an election date not more than sixty (60) days from the date of the public hearing. The ballot shall clearly state the issue to be decided. Only property owners of record as of the date of initial notice given as provided in Section
21-43-111
shall be eligible to participate in any such election.
(2)
Notice of an election to create, continue or extend a district shall be:
(a)
Mailed to each of the district property owners of record thirty (30) days prior to the election, and
(b)
Published at least twice in a newspaper of general circulation in the municipality, the first publication shall be not less than ten (10), nor more than thirty (30) days before the date for the election. The notice shall include a copy of the plan, a ballot for the election and a notice about the time and date for the election.
(3)
Not less than ten (10) nor more than thirty (30) days before the date set for the election, the governing authority of the municipality shall cause a copy of the plan and the ballot to be posted in the lobby of its city hall.
(4)
Ballots shall be marked, signed and submitted by the eligible property owner to the clerk of the municipality by the date designated on the ballot.
(5)
The clerk of the municipality shall notify the property owners in the district of the result.
(6)
If the plan is approved by sixty percent (60%) of the participating eligible property owners, the mayor of the municipality shall review the initial district plan to ensure its compliance with the provisions of Sections
21-43-101
through
21-43-133
.
(7)
The tax collector shall disburse the proceeds collected from the assessment to the designated district management group within thirty (30) days after the assessment is due. At such time of any disbursement, the tax collector shall provide a listing of the property owners and payment amounts, including the date paid. The tax collector shall provide information upon request by the district related to any unpaid or sold parcels.
Laws, 1995, ch. 442, § 9; Laws, 2012, ch. 373, § 1, eff. 7/1/2012.
Amended by Laws, 2024, ch. 375, SB 2707,§ 1, eff. 7/1/2024.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › BUSINESS IMPROVEMENT DISTRICTS ACT (§§ 21-43-101 — 21-43-133) › Section 21-43-118 - [Annual meeting - Report of plan activities]

(1)
Once the ten-year period has commenced, the district shall hold an annual meeting for the purpose of reporting its plan activities to the district property owners.
(2)
The district plan improvements may be amended during any of the annual meetings. Notice of intent to amend the plan shall be provided to the property owners as an addendum to a notice of the annual meeting which shall be provided not less than twenty (20) days prior to the meeting.
(3)
Approval of the plan will be validated by a vote of fifty percent (50%) of the annual meeting participating property owners. Ballots shall be provided by the district prior to the commencement of the meeting.
(4)
All district property owners shall be notified of the voting results of a proposed amended plan.
Added by Laws, 2024, ch. 375, SB 2707,§ 2, eff. 7/1/2024.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 43 - BUSINESS IMPROVEMENT DISTRICTS (§§ 21-43-1 — 21-43-133) › BUSINESS IMPROVEMENT DISTRICTS ACT (§§ 21-43-101 — 21-43-133) › Section 21-43-119 - Requirements for approval of district plan; requirements for reauthorization, amendments of district plan or modification of boundaries

A district plan shall be deemed adopted and ready for implementation upon written ballot approval by sixty percent (60%) of the participating eligible property owners in the district. Reauthorization of the district plan or modification of boundaries shall also be subject to written ballot approval by sixty percent (60%) of the participating eligible property owners.
Laws, 1995, ch. 442, § 10; Laws, 2012, ch. 373, § 2, eff. 7/1/2012.
Amended by Laws, 2024, ch. 375, SB 2707,§ 3, eff. 7/1/2024.