Mississippi Code
Chapter 28 - Shoreline and Beach Preservation Districts
§ 49-28-35. Distribution of costs and expenses of special improvements among the properties affected

The resolution declaring the intent of the board of commissioners to proceed with the special improvement projects of the district may direct that all of the expenses of the property, structures or facilities of the district, or the part of the expenses that the board of commissioners shall charge upon the property in the district shall be assessed according to the frontage rule or area rule, as outlined in this section. Bonds may be issued for one or more projects, and the area and method of assessment for each project shall be specified in the resolution declaring the intent of the board of commissioners of the district to proceed with that project. The resolution declaring the intent of the board of commissioners to proceed with any special improvement shall:
Define the properties in the area to be benefited by each improvement, with each improvement being designated as a project;
Fix the amount or percentage of the charge to be levied upon the property benefited;
Designate the minimum and maximum number of years between the date of issuance of the bonds and the maturity of those bonds;
Delineate the method of determining the amount of special assessments to be levied on each lot or parcel of land in the benefited area; and
Designate the minimum and maximum number of equal approximately equal annual installments that the board of commissioners may later allow for the payment of assessments with interest on those assessments.
If the board of commissioners determines that the front foot rule is the most equitable method of distributing the cost among the properties, then the resolution shall direct that the cost to be assessed against each lot or parcel of land shall be determined by dividing the entire cost to be assessed by the total number of front feet of real property abutting upon the shoreline on which the project is located and which will be subject to the special assessment, and multiplying the quotient by the total number of front feet in any particular lot or parcel of land fronting in the beach on which the project is located. The result of this formula shall be assessed against each lot or parcel of land for the owner's part of the cost of the entire improvement to be paid through special assessments.
If the board of commissioners determines that the area rule is the most equitable method of distributing the cost among the properties, then the resolution shall direct that the cost to be assessed against each lot or parcel of land shall be determined by dividing the entire cost to be assessed by the total number of acres or square feet in the area being benefited and that is subject to the special assessment, and multiplying the quotient by the total number of acres or square feet in any particular lot or parcel of land. The result of this formula shall be assessed against each lot or parcel of land for the owner's part of the cost of the entire improvement to be paid through special assessments.

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