MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Local and Private

By: Senator(s) Carter, Burton, Jackson

AN ACT TO AUTHORIZE AND EMPOWER THE BOARD OF SUPERVISORS OF LAUDERDALE COUNTY, MISSISSIPPI, TO MAKE SPECIAL ROAD IMPROVEMENTS PURSUANT TO PETITION BY THE LANDOWNERS BORDERING THE ROAD, TO BORROW THE MONEY TO MAKE SUCH IMPROVEMENTS, TO MAKE ASSESSMENTS ON THE PROPERTY OWNERS FOR SUCH PURPOSE, TO PROVIDE A METHOD OF PAYMENT OF SUCH ASSESSMENTS; AND FOR RELATED PURPOSES.

SECTION 1. (1) The Board of Supervisors of Lauderdale County, is hereby authorized and empowered, in its discretion, to cause the local street and road improvements to be made at the cost of the property owners benefited thereby pursuant to petition as provided herein, by levying and collecting special assessments as provided herein, and may finance such improvements in the manner provided in this section.

(2) Whenever not less than one-half (1/2) of all landowners bordering on any unpaved, dedicated public street or road located outside the boundaries of any incorporated municipality in Lauderdale County petition for a survey and estimate of the cost of building and paving the street or road in a substantial and permanent manner of asphalt, blacktop, concrete or other such material equally durable, the board of supervisors shall cause a survey and cost estimate thereof to be made by a licensed civil engineer. Thereafter, if at least three-fifths (3/5) of such landowners whose land comprises at least three-fifths (3/5) of the lineal feet that borders such unpaved street or road, sign and file a petition with the board of supervisors, along with a map or description of the land bordering such street or road and designating the owners of all land bordering thereon, requesting such street or road to be paved with the costs thereof to be charged or assessed against the owners of such land bordering thereon, the board of supervisors shall proceed to the paving and permanent construction of such street or road. The entire costs of paving and permanently constructing such street or road shall be paid by the owners of the land bordering on the street or road so improved by either, at the option of each such landowner, a lump sum, one-time payment or by a special tax imposed by the county on the land sufficient to pay such landowner's proportionate share of the total costs. A landowner's share of the total costs for building and improving such street or road shall be determined according to the proportion which the number of lineal feet of the owner's land which borders on the improved street or road bears to the total number of lineal feet of improved street or road. Such street or road shall be maintained by the county.

(3) If one or more landowners elect to pay their share of the costs of improving a street or road under subsection (2) of this section by means of a special tax on their land, then the board of supervisors shall provide for the collection of taxes from the landowners thereof in such annual installments as it may determine, extending over not more than twenty (20) years, and may borrow money in advance of the collection of such taxes, in which event an amount sufficient to pay the annual interest shall be collected in addition to the principal. The taxes so assessed and levied shall be a lien upon the land and be collected at the same time and in the same manner that state and county taxes are collected. A separate assessment roll shall be provided by the board of supervisors, and the county assessor shall assess the land of each owner separately, together with the special tax assessed thereon, marking on the general assessment roll the particular land which has been so assessed.

(4) The provisions of this section shall not be construed as amending or repealing the provisions of any existing general statute, but shall be supplemental and additional to the provisions contained therein.

SECTION 2. This act shall take effect and be in force from and after July 1, 1999.