Mississippi Code
Chapter 31 - Public Improvement Districts
§ 19-31-27. Creation and operation of district a public and governmental purpose; district exempt from state and local taxes

It is hereby determined that the creation of the district and the carrying out of its public functions and corporate purposes is, in all respects, a public and governmental purpose for the benefit of the people of the state and for the improvement of their health, safety, welfare, prosperity and security, that such functions and purposes are public purposes and that the district will be performing an essential governmental function in the exercise of the powers conferred upon it by this chapter. All obligations authorized to be issued by the district pursuant to the provisions of this chapter, together with interest thereof, income therefrom, and gain upon the sale thereof shall be exempt from all state and local taxes.

Structure Mississippi Code

Mississippi Code

Title 19 - Counties and County Officers

Chapter 31 - Public Improvement Districts

§ 19-31-1. Short title

§ 19-31-3. Legislative findings

§ 19-31-5. Definitions

§ 19-31-9. Board of directors; membership, terms, election, voting by proxy; oath of office; filling of vacancy; quorum; officers; minutes; compensation

§ 19-31-15. Full disclosure of information relating to public financing and maintenance of improvements

§ 19-31-17. Powers of district

§ 19-31-19. Special powers relating to public improvements and community facilities

§ 19-31-21. Public hearing and determination of public interest required before district may purchase, sell, dedicate, donate or convey in any manner, or enter into management contract for public wastewater utility

§ 19-31-23. District authorized to issue bonds, notes, and other evidences of debt; public hearing before issuing bonds or entering into contribution agreement with public entity; notice; investment of monies not immediately needed

§ 19-31-25. Pledge made by district valid and binding; recording or filing not required for perfection of lien or security interest in pledged property

§ 19-31-27. Creation and operation of district a public and governmental purpose; district exempt from state and local taxes

§ 19-31-29. Bonds

§ 19-31-31. Authorization for certain persons to use certain funds for purchase of district-issued obligations

§ 19-31-35. Enforcement of liens

§ 19-31-37. Compliance with public purchasing provisions of Title 31, Chapter 7

§ 19-31-41. Nonpayment, delinquency charges, and discontinuance of service

§ 19-31-45. Disclosure statement in contracts and instruments of conveyance of parcels of real property

§ 19-31-47. Notice of establishment of public improvement district

§ 19-31-49. Chapter to be liberally construed