Mississippi Code Title 21. Municipalities § 21-33-561

In the event any parcel of taxable property falls under the purview of more than one homeowners' association, each of whose property owners petition to create a special local improvement assessment district under Section 21-33-553, such parcel may not be assessed pursuant to Sections 21-33-551 through 21-33-561 more than once at any given time. The parcel shall be assessed by the special local improvement assessment district first approved by the electors pursuant to Section 21-33-553. Following the dissolution of the taxing special local improvement assessment district under Section 21-33-555(2), the next special local improvement assessment district to have been approved by the electors pursuant to Section 21-33-553 shall become the taxing district.