Mississippi Code Title 21. Municipalities § 21-33-551

(a) “Homeowners' Association” means a homeowners' association duly organized as a nonprofit organization with tax-exempt status under Section 501(c)(3) of the Internal Revenue Code.

(b) “Local improvements” means (i) any improvements constructed within a special local improvement assessment district or services established under Sections 21-33-551 through 21-33-561 to improve the appearance or functioning of property located within the district including, but not limited to, parks and related facilities, sidewalks, streets, street curbing, street medians, planting areas, walls, lighting equipment, fountains and flagpoles; (ii) trees, shrubs, flowers and other vegetation; (iii) security enhancements including, but not limited to, cameras, radios, monitors and related equipment; (iv) private patrol services; (v) the acquisition, rehabilitation and sale of property in a special local improvement assessment district; and (vi) any expenditures made in conjunction with the improvements set forth above such as the removal and relocation of utility service or purchase and removal of signs.

(c) “Municipality” means any municipality incorporated under the laws of the state with a population of one hundred fifty thousand (150,000) or more according to the 2010 federal decennial census.

(d) “Special local improvement assessment district” or “district” means a district established pursuant to Section 21-33-553 and may be comprised of either residential or nonresidential real property. Nonresidential real property located within or immediately adjacent to a special local improvement assessment district comprised of residential real property may be included within such special local improvement assessment district by a request submitted in writing by the owner of such nonresidential property to the governing authorities of the municipality. Residential real estate property located within or immediately adjacent to a special local improvement assessment district comprised of nonresidential real property may be included within such special local improvement assessment district by a request submitted in writing by the owner of such residential property to the governing authorities of the municipality.

(e) “State” means the State of Mississippi.