MISSISSIPPI LEGISLATURE

1999 Regular Session

To: County Affairs

By: Representative Flaggs

AN ACT TO AMEND SECTION 65-19-88, MISSISSIPPI CODE OF 1972, TO REVISE THE PROCEDURE AVAILABLE TO LANDOWNERS TO PETITION THE BOARD OF SUPERVISORS TO PAVE COUNTY ROADS AND STREETS BORDERING THEIR LAND; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 65-19-88, Mississippi Code of 1972, is amended as follows:

65-19-88. (1) Whenever the owners of 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 of a 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 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 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.

(2) If one or more landowners elect to pay their share of the costs of improving a street or road under subsection (1) of this section by means of a special tax on their land, then the board 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, and the assessor shall assess the land of each * * * owner separately, together with the special tax assessed thereon. He shall also mark in red ink on the general assessment roll the particular land which has been so assessed.

(3) The provisions of this section shall not be construed as amending or repealing the provisions of Sections 65-19-83 through 65-19-87, 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.