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§ 21-33-85. Application of Sections 21-33-1 through 21-33-85 - Sections 21-33-1 through 21-33-85 and Section 27-41-2 shall apply to...
§ 21-33-87. Tax levy to pay bonds and coupons - The municipal governing authorities shall have the power to levy...
§ 21-33-89. Tax levy for street and cemetery purposes in certain municipalities - The governing authorities of any municipality having a population of...
§ 21-33-91. Exemption from municipal ad valorem taxes of certain property constructed, renovated, or improved in central business district - The governing authorities of any municipality having a population of...
Article 3 - City Utility Tax Law
§ 21-33-201. Citation of article - This article may be cited as the City Utility Tax...
§ 21-33-203. Levying of tax; exemptions - In addition to the taxes now or hereafter provided by...
§ 21-33-205. Collection of tax and payment to municipality - The city utility taxes provided for in Section 21-33-203 shall...
§ 21-33-207. Procedure for imposition of tax - The mayor and board of aldermen or other governing authority...
§ 21-33-209. Procedure for discontinuance of tax - Any qualified municipality wishing to discontinue the collection of the...
§ 21-33-211. Administration of City Utility Tax Law - All administrative provisions of Chapter 65 of Title 27 of...
Article 5 - Bonds
§ 21-33-301. Uniform system for issuance of municipal bonds; purposes for which bonds may be issued - The governing authorities of any municipality are authorized to issue...
§ 21-33-303. Limitation of indebtedness - No municipality shall hereafter issue bonds secured by a pledge...
§ 21-33-305. Revenues of public utilities may be pledged for payment of bonds - Whenever bonds shall be issued for the construction or purchase...
§ 21-33-307. Initiating procedures for issuance of bonds - Before issuing any bonds for any of the purposes enumerated...
§ 21-33-309. Holding of bond election - The election provided for by Section 21-33-307 shall be held,...
§ 21-33-311. Results of election - When the results of the election on the question of...
§ 21-33-313. Details of municipal bonds; supplemental powers conferred in issuance of bonds - All bonds issued pursuant to this article shall be lithographed...
§ 21-33-315. Maturities and interest - All bonds issued by a municipality shall mature annually, with...
§ 21-33-317. Proceeds of bonds not to be diverted - The proceeds of any bonds issued by a municipality shall...
§ 21-33-319. Transfer of residue of bond proceeds - Whenever a balance shall remain of the proceeds of any...
§ 21-33-321. Bond and interest fund may be used to buy outstanding bonds - Whenever there shall be on hand in any bond and...
§ 21-33-325. Borrowing in anticipation of taxes - The governing authorities of any municipality of this state shall...
§ 21-33-327. Incurring of indebtedness - No interest-bearing indebtedness shall hereafter be incurred by any municipality,...
§ 21-33-329. Application of article - This article shall be applicable to all municipalities of this...
Article 7 - Municipal Revolving Fund
§ 21-33-401. Municipal revolving fund - Funds made available to municipalities under the provisions of this...
Article 9 - Special Local Improvement Districts
§ 21-33-551. Definitions - For the purposes of Sections 21-33-551 through 21-33-561, the following...
§ 21-33-553. Creation of special local improvement assessment districts under certain circumstances; procedure for establishment of districts - The ballots prepared by the municipality and used in the...
§ 21-33-559. Acceptance and expenditure of contributions from other sources - Any homeowners' association representing the area in a district established...
§ 21-33-561. Assessment of taxable property falling under more than one homeowners' association - In the event any parcel of taxable property falls under...
Chapter 35 - Municipal Budget
§ 21-35-1. Citation of chapter - This chapter may be cited as the "Municipal Budget Law."
§ 21-35-3. Fiscal year - Each municipality of the State of Mississippi shall operate on...
§ 21-35-5. Preparation and publication of annual budget; public hearing - The governing authorities of each municipality of the State of...
§ 21-35-7. Form of budget - Said budget of expenses and revenue shall be prepared in...
§ 21-35-9. Contents of final budget; approval thereof - The budget as finally determined, in addition to setting out...
§ 21-35-11. Records of municipal funds - The clerk of the municipality shall open and keep a...
§ 21-35-13. Monthly report of clerk - At the regular meeting in each month, the city clerk...
§ 21-35-15. Expenditure of funds - The governing authorities shall at all times keep within the...
§ 21-35-17. Budget estimates not to be exceeded; liability therefor; exemption for unfunded employee retirement or pension funds - Expenditures made, liabilities incurred, or warrants issued in excess of...
§ 21-35-19. Emergency expenditures - Upon the happening of any emergency caused by fire, flood,...
§ 21-35-21. Emergency warrants - All emergency expenditures made under the provisions of Section 21-35-19...
§ 21-35-22. Municipal Reserve Fund - Any municipality in the state may establish a special fund...
§ 21-35-23. When appropriations made under budget to lapse - All appropriations, other than appropriations for uncompleted improvements in progress...
§ 21-35-25. Revision of municipal budget - Notwithstanding any provision in this chapter to the contrary, the...
§ 21-35-27. Expenditures for last year of term are limited - No board of governing authorities of any municipality shall expend...
§ 21-35-29. Duties of state auditor - The state auditor, as the head of the state department...
§ 21-35-31. Annual audits or reports required; noncompliance; authority to withhold from allocations and payments payable to municipality certain amount to pay cost of audit or report - [For municipal fiscal years commencing before October 1, 2009, this...
§ 21-35-31. Annual audits or reports required; noncompliance; authority to withhold from allocations and payments payable to municipality certain amount to pay cost of audit or report - [For municipal fiscal years commencing on or after October 1,...
§ 21-35-33. Penalty for violation - Any person violating any of the provisions of this chapter...
Chapter 37 - Streets, Parks and Other Public Property
§ 21-37-1. Municipal buildings - The governing authorities of every municipality may construct, erect, purchase...
§ 21-37-4. Governing authorities of municipalities to maintain roads, driveways, parking lots and grounds of public schools located within municipal corporate boundaries - The governing authorities of any municipality, in their discretion, may...
§ 21-37-5. Sidewalks - The governing authorities of municipalities shall have the power to...
§ 21-37-6. Installation of ramps at municipal crosswalks - Every municipality shall install ramps at crosswalks, in both business...
§ 21-37-7. Closing streets - The governing authorities of municipalities shall have the power to...
§ 21-37-9. Railroad crossings - The governing authorities of municipalities shall have the power and...
§ 21-37-11. Lights and lamp posts - The governing authorities of municipalities shall have the power to...
§ 21-37-13. Municipal piers, pavilions, and bath houses - The governing authorities of municipalities shall have the power and...
§ 21-37-15. Harbors, wharves, and docks - The governing authorities of municipalities shall have the power to...
§ 21-37-17. Curb markets - The governing authorities shall have the power to establish and...
§ 21-37-19. Public library - The governing authorities of municipalities shall have the power to...
§ 21-37-20. Contributions to public library outside corporate limits by municipality without public library - The governing authorities of any municipality which has no public...
§ 21-37-21. Public cemeteries; cemetery board of trustees authorized in certain municipalities - The governing authorities of municipalities shall have the power and...
§ 21-37-23. Parking facilities for motor vehicles; establishment and operation authorized - The governing authorities of any municipality shall have the power...
§ 21-37-27. Parking facilities for motor vehicles; funding - For the purpose of securing funds to carry out Section...
§ 21-37-29. Parking meters - The governing authorities of any municipality in this state are...
§ 21-37-31. Advertising signs on parking meters - The governing authorities of any municipality, excepting those in counties...
§ 21-37-32. Municipalities authorized to delegate authority for enforcement of parking regulations - A municipality, by ordinance duly spread upon its minutes, may...
§ 21-37-33. Park commission; election and removal of park commissioners; advisory park and recreation commission - The governing authorities of any municipality are hereby authorized and...
§ 21-37-35. Park commission; funding - The governing authorities of any municipality having a park commission...
§ 21-37-37. Park commissioner; powers and duties of commissioners - The park commissioners shall elect one (1) of their numbers...
§ 21-37-39. Park commission; disposition of revenues - The park commission of any such municipality shall devote all...
§ 21-37-41. Park commission; construction of certain laws - Sections 21-37-33 through 21-37-39 shall be liberally construed to promote...
§ 21-37-43. Tax levy for parks and playgrounds - The governing authorities of any municipality, including any municipality operating...
§ 21-37-45. Insuring of municipal property - The governing authorities of municipalities shall have the power and...
§ 21-37-47. Exercise of eminent domain by municipalities - The governing authorities of municipalities, and any commission created under...
§ 21-37-49. Purchase of lands sold to state - The mayor and board of aldermen, or other governing authorities,...
§ 21-37-51. Surveys and maps - The governing authorities of municipalities shall have the power to...
§ 21-37-53. Disposal of certain property not purchased with public funds by certain municipalities - Any municipality which holds title to property, real, personal, or...
§ 21-37-57. Pascagoula Public Beach renamed "Buffett Beach." - The Pascagoula Public Beach located in Pascagoula, Jackson County, Mississippi,...
Chapter 38 - Acquisition or Lease of Real Property from Federal Government for Parks, Recreation, and Tourism
§ 21-38-1. Purpose - The purpose of this chapter is to promote the general...
§ 21-38-3. Definitions - As used in this chapter, the following words shall have...
§ 21-38-7. Incorporation of property located outside corporate boundaries - Any municipality that acquires or leases real property from the...
§ 21-38-9. Required provisions in ordinance of incorporation - Any ordinance to incorporate real property into the corporate boundaries...
§ 21-38-11. Appeal by aggrieved persons - Any person aggrieved by a municipal ordinance adopted under this...
§ 21-38-13. Certified copy of ordinance of incorporation to be forwarded to Secretary of State - Whenever the corporate boundaries of a municipality shall be enlarged...
§ 21-38-15. Recordation of map or plat of boundaries - Whenever the corporate boundaries of a municipality shall be enlarged...
Chapter 39 - Contracts and Claims
§ 21-39-3. Letting of contracts for publication of proceedings, ordinances, etc. - In municipalities in which there is more than one newspaper...
§ 21-39-5. Records and payment of claims in all municipalities - The clerk of the municipality shall open and keep a...
§ 21-39-7. Docket of claims in municipalities having a population of more than two thousand - In all municipalities having a population of more than two...
§ 21-39-9. Disposition of claims - At each regular meeting of the governing authorities of the...
§ 21-39-11. Appeals - Any person aggrieved by any order of the governing authorities...
§ 21-39-15. Penalty for unauthorized claim or appropriation - If any member of the governing body of a municipality...
§ 21-39-17. Penalty for wrongfully issuing, signing or attesting warrant - All expenditures of money from the treasury of any municipality...
§ 21-39-19. Duties of depository or treasurer - The depository of the municipality, or the clerk as ex-officio...
§ 21-39-21. Disposition of lost, stolen, abandoned or misplaced personal property - The governing authorities of any municipality, upon the receipt or...
§ 21-39-23. Applicability of particular sections - The provisions of Sections 21-39-1, 21-39-3, 21-39-7 through 21-39-19, shall...
§ 21-39-27. Municipalities authorized to obtain credit cards for official travel by members of governing authority and municipal employees - The employee shall be subject to all interest and fees...
Chapter 41 - Special Improvements
§ 21-41-1. Special improvements authorized - Any municipality of this state may, by its governing authorities,...
§ 21-41-3. Kind of improvements authorized - The following local improvements may be constructed hereunder, to wit:...
§ 21-41-5. Resolution; notice of meeting to consider objections - When the governing authorities of any municipality shall determine to...
§ 21-41-7. Meeting to consider objections to proposed improvement - At said meeting provided for by Section 21-41-5, or at...
§ 21-41-9. Whole or part of cost of improvement may be charged against property benefited - The resolution determining to proceed with the said improvement may...
§ 21-41-11. What is to be deemed part of cost - The governing authorities of such municipality shall have power to...
§ 21-41-13. Assessment roll; assessment book; notice of meeting to consider objections - Upon the completion of any improvement authorized by this chapter,...
§ 21-41-15. Determination of final assessments - Assessments shall be made and apportioned in the manner fixed...
§ 21-41-17. Method of payment of assessments - All special assessments levied under the provisions of this chapter,...
§ 21-41-19. Certification and collection of assessment; interest thereon - The governing authorities shall annually certify to the tax collector,...
§ 21-41-21. Noting of payments - The treasurer shall immediately report to the clerk of the...
§ 21-41-25. Assessments to be enforced and collected as are other taxes - All assessments levied under the provisions of this chapter shall...
§ 21-41-27. Delinquencies - All assessments levied under the provisions of this chapter and...
§ 21-41-29. Redemption in whole - The owner of property sold for delinquent assessments, or any...
§ 21-41-31. Redemption in part - If there exists upon a portion of a tract of...
§ 21-41-33. Change or division of assessment - If, after the original assessment shall have been made, a...
§ 21-41-35. Correction of imperfect assessments - If any special assessment made pursuant to this chapter or...
§ 21-41-37. Correction of errors or irregularities in estimate of cost - If any municipality in this state, including those operating under...
§ 21-41-39. Irregularity of proceeding shall not invalidate assessment - No omission, informality or irregularity in the proceedings in, or...
§ 21-41-41. Borrowing money to make improvements - The governing authorities of every municipality in the state, which...
§ 21-41-43. Maturation and interest of obligations; special improvement bond fund - All obligations issued pursuant to Section 21-41-41 shall mature not...
§ 21-41-47. Obligations excepted from the limitations of indebtedness - All bonds, notes or other obligations heretofore or hereafter issued...
§ 21-41-49. Refunding special assessment bonds - Where any municipality has issued bonds for special improvements, and...
§ 21-41-51. Method of publishing notice - Except as may be otherwise provided, where, by any provision...
§ 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...
Chapter 43 - Business Improvement Districts
General provisions
§ 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...
§ 21-43-3. Definitions - "Parking and business improvement area" or "area" as used in...
§ 21-43-5. Advisory boards - The governing authority of any participating municipality shall appoint an...
§ 21-43-7. Resolution of intention - A parking and business improvement area may be established whenever...
§ 21-43-9. Notice of hearing - Notice of the hearing shall be given by: One (1)...
§ 21-43-11. Procedure at hearing - Whenever a hearing is held under this chapter, the governing...
§ 21-43-13. Change of boundaries of proposed area - If the governing authority decides to change the boundaries of...
§ 21-43-15. Ordinance establishing area - If the governing authority, following the hearing, decides to establish...
§ 21-43-17. Classification of businesses for tax purposes; exemption of new businesses - For purposes of the additional tax to be imposed pursuant...
§ 21-43-19. Collection and use of tax; changes - The governing authority shall adopt a resolution of intention to...
§ 21-43-21. Disestablishment of area - The governing authority of any municipality may disestablish an area...
§ 21-43-23. Disposition of taxes or assets after disestablishment - Whenever an area has been disestablished, any remainder of taxes...
Business Improvement Districts Act
§ 21-43-101. Short title - Sections 21-43-101 through 21-43-133 shall be known and may be...
§ 21-43-103. Legislative findings of fact and declaration of intent - The Legislature finds that: The business districts within many municipalities...
§ 21-43-105. Definitions - For the purposes of Sections 21-43-101 through 21-43-133 the following...
§ 21-43-107. Creation of business improvement districts authorized - There is hereby authorized the creation of business improvement districts...
§ 21-43-109. Zoning - All areas included in a business improvement district must be...
§ 21-43-111. Initiation of efforts to form business improvement district - Notice shall be given to the municipality in which the...
§ 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...
§ 21-43-115. Voting upon proposed district plan - All property owners of record in the proposed district as...
§ 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...
§ 21-43-125. Financing of improvements in districts - The expenses incurred in the construction, designing, planning, marketing, administration...
§ 21-43-129. Custody and disbursement of proceeds of assessments; district fiscal year; permissible improvements - The proceeds of any assessment imposed pursuant to an approved...
§ 21-43-131. Duration of initial authorization of district; requirements and procedure for reauthorization - The initial authorization for any business improvement district shall be...
Chapter 45 - Tax Increment Financing
§ 21-45-1. Short title - This chapter may be cited as the "Tax Increment Financing...
§ 21-45-3. Definitions - For the purposes of this chapter, the following terms shall...
§ 21-45-5. Relation to other laws; authority of municipalities to accept financial assistance and to enter into agreements with developers - This chapter shall be construed as cumulative authority to other...
§ 21-45-7. Division of ad valorem taxes according to tax increment financing plan - Any redevelopment project may contain a provision that municipal and...
§ 21-45-9. Issuance of tax increment bonds; issuance of refunding bonds; agreements with developers - Any governing body may issue tax increment bonds, the final...
§ 21-45-11. Contents of tax increment financing plan; public hearing - Any tax increment financing plan, at a minimum, shall contain:...
§ 21-45-13. Security for principal, interest, and premium on tax increment bond - The principal, interest and premium, if any, on any tax...
§ 21-45-15. Application of proceeds from sale of bonds - The proceeds from the sale of any bonds issued under...
§ 21-45-17. Exemption from taxation - The bonds authorized by this chapter and the income therefrom...
§ 21-45-19. Items which are included in cost of redevelopment project - The cost of a redevelopment project shall be deemed to...
§ 21-45-21. Assessment of value of real property described in tax increment financing plan; retention and distribution of captured assessed value; approval of redevelopment plan; certification of amount of sales tax collected - Property exempt from taxation at the time of the request...
Chapter 47 - Delta Natural Gas District
§ 21-47-1. Use of surplus funds from operation of systems - The Delta Natural Gas District of Humphreys and Sunflower Counties...
§ 21-47-3. Use of funds, generally - The Delta Natural Gas District shall devote all monies, derived...
§ 21-47-5. Sale of district's assets to public utility; purchase price - The district shall be authorized to convey the assets of...