Skip to main content

Mississippi Code Title 19. Counties and County Officers § 19-3-113. Tax levied

Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

(1) The board of supervisors of any participating county is hereby authorized and empowered, in its discretion, to levy a tax not to exceed one-half ( 1/2 ) mill annually on all taxable property within the county the proceeds of which shall be used to support the district in which the county is located.  The proceeds of such tax shall not be included within the ten percent (10%) increase limitation under Section 27-39-321, Mississippi Code of 1972.

(2) In addition to the tax authorized to be imposed in subsection (1) of this section, a participating county may impose special fees, tolls and special assessments for projects or services undertaken by the district in which the county is located in order to defray the expenses of the district related to such projects or services.

Cite this article: FindLaw.com - Mississippi Code Title 19. Counties and County Officers § 19-3-113. Tax levied - last updated January 01, 2018 | https://codes.findlaw.com/ms/title-19-counties-and-county-officers/ms-code-sect-19-3-113.html


FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Thank you. Your response has been sent.

Copied to clipboard