2017 Regular Session
To: Ways and Means
By: Representatives Powell, Baker, Gipson, Moore, Rogers (61st), Weathersby, Dixon, Gibbs (72nd), Holloway, Miles, Bell (65th), Sykes
AN ACT TO AMEND SECTION 51-35-333, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF THE BOARD OF DIRECTORS OF A DISTRICT FORMED UNDER THE URBAN FLOOD AND DRAINAGE CONTROL ACT DETERMINES THAT A FLOOD OR DRAINAGE CONTROL PROJECT WILL BENEFIT ONLY A PORTION OF THE DISTRICT, THE BOARD MAY LEVY SPECIAL ASSESSMENTS ON THE PROPERTY SO BENEFITED TO PAY CERTAIN COSTS RELATED TO SUCH PROJECT; TO PROVIDE FOR THE COLLECTION OF SUCH ASSESSMENTS; TO PROVIDE THAT PRIOR TO LEVYING SUCH A SPECIAL ASSESSMENT, THE BOARD OF DIRECTORS OF THE DISTRICT SHALL MAKE A DETERMINATION THAT THE NECESSARY APPROVALS AND AUTHORIZATIONS ARE IN PLACE AND THAT PROJECT-RELATED ACTIVITIES ARE READY TO COMMENCE; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 51-35-333, Mississippi Code of 1972, is amended as follows:
51-35-333. (1) (a)
To provide funds for the payment of the principal of, interest on, and other
charges in connection with bonds issued under the provisions of this article,
to provide funds for the annual expenses of operations of the district, and to
provide funds for carrying out any of the purposes of this article, the
district is empowered to levy annually a special tax upon all the taxable
property within such district on or before the first Monday of September of
each year and shall certify the levy to the boards of supervisors of the
various counties in * * *
the district. It shall be the duty of the boards of supervisors of each
county to make * * *
the levy on each tract of land or other property in * * * the district according to the
assessed valuation thereof.
* * *
(b) The taxes shall be collected
by the tax collectors of the respective counties in * * * the district, who shall deposit them
in such depository as shall be selected by the board of directors of the
district. The tax collector shall receive a sum not greater than one-fifth
of one percent (1/5 of 1%) of the amount collected for his services in making
such collection, and * * *
the fee shall be paid into the county general fund. It shall be the
duty of the board of directors to levy a tax sufficient to pay the bonds and
the interest thereon as such bonds and interest become due, to pay for the
annual expense of operation of the district, and to provide funds for carrying
out any of the purposes of this article.
(2) (a) If the board of directors undertakes a flood and drainage control improvement project that the board determines will benefit only a portion of the district:
(i) The board of directors may levy a special improvement assessment that applies only to property in the district that is directly or indirectly benefited by the project to provide funds for the payment of costs related to the flood and drainage control improvement project, including the payment of costs related to the principal and interest on any bonds issued under this article for the project and any related expenses; and
(ii) The board of directors may levy a special improvement maintenance assessment that applies only to property in the district that is directly or indirectly benefited by the project to provide funds for the operation, maintenance and preservation of the project.
(b) Prior to levying an assessment under this subsection, the board of directors shall make a determination that the necessary approvals and authorizations are in place and that project-related activities are ready to commence.
(c) If an assessment is levied under this subsection, the board of directors shall annually determine, order and levy the annual installment of the total assessments. These assessments may be due and collected during each year that county taxes are due and collected, in which case the annual installment and levy shall be evidenced to and certified to the county tax assessor by the board of directors not later than the first Monday of September of each year. The assessments shall be entered by the assessor on the county tax rolls and shall be collected and enforced by the county tax collector in the same manner and at the same time as county taxes, and the proceeds thereof shall be paid to the district. These assessments shall be a lien on the property against which assessed until paid and shall be collectible and enforceable in like manner as county property taxes. All statutes regulating the collection and enforcement of county property taxes shall apply to the enforcement and collection of the assessments levied under this subsection. The amount of the assessments under this subsection shall be determined by the board of directors and assessed by the board of directors upon such lands, which may be part or all of the lands within the district benefited by the project, apportioned between benefited lands in proportion to the benefits received by each tract of land.
(d) The tax collector shall be entitled to reasonable compensation for collecting the assessments which shall be not greater than one-fifth of one percent (1/5 of 1%) of the amount collected for his services in making such collection, and the fee shall be paid into the county general fund.
SECTION 2. This act shall take effect and be in force from and after July 1, 2017.