MISSISSIPPI LEGISLATURE
2023 Regular Session
To: Ways and Means
By: Representative Turner
AN ACT TO AMEND SECTION 51-7-29, MISSISSIPPI CODE OF 1972, TO REMOVE THE REQUIREMENT THAT THE BOARD OF SUPERVISORS OF ANY COUNTY, WHICH HAS A MASTER WATER MANAGEMENT DISTRICT WITHIN A COUNTY, TO IMPLEMENT A TAX ASSESSMENT THAT IS LEVIED BY THE COMMISSIONERS OF A MASTER WATER MANAGEMENT DISTRICT; TO AMEND SECTION 51-7-23, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PRECEDING SECTION; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 51-7-29, Mississippi Code of 1972, is amended as follows:
51-7-29. For the purposes
of this chapter, including but not limited to the construction and maintenance
of works of improvement, expenses of the board of commissioners, assessment of
benefits, and for repayment of bonds and interest as provided herein, the
commissioners of a master water management district shall have authority to
assess the lands of the district in proportion to the benefits accruing to * * * such lands; provided, however, that
for the purpose of providing funds with which to clean out, restore, repair and
rehabilitate the whole or any part of the drainage system of * * * a district or for the purpose of
cooperating with the United States or any agency thereof in such works, there may
be imposed a uniform assessment by the commissioners of such master water
management district or, upon resolution of * * * the commissioners, by the
commissioners of a drainage or subdrainage district on each acre of
unsubdivided land lying within the master district and a uniform assessment by
lot on subdivided land lying within the master district and the records
required in this chapter shall show the amount of the assessment in lieu of the
amount of benefits accruing to each tract. Taxes levied hereunder are hereby
declared to be taxes for maintenance purposes and shall not diminish in any
manner the amount of assessed benefits in any such district which is otherwise
available for the payment of any outstanding bonds of such district.
The assessments provided for
in this section may be made even though evidences of indebtedness have been
issued or validated or both prior thereto, but the lien of the holders of any
such indebtedness shall not be impaired thereby. No assessments shall be made
against lands owned by the State of Mississippi or any political subdivision thereof,
or lands owned by the United States of America or any agency thereof. Such
assessment shall be made in such manner as to clearly show the name of the
owner and the description of the lands against which the assessment is made.
When the assessment has been made, the assessment roll shall be filed with the
chancery clerk and notice of such assessment shall be given in the same manner
that notice is given for other purposes as provided in section 51-7-11. Such
notice of assessment shall include the date which the chancellor has set for
hearing of any protest of such assessment. Such protest shall affect only the
assessment against the person or persons making the protest. The court on * * * such date, or within thirty (30)
days thereafter, shall pass upon the assessment roll; and he or she shall
have the authority to approve the roll, order its revision, or modify same,
within his or her discretion. After * * * the roll has been approved by the court,
copies thereof certified by the secretary of the board of commissioners shall
be transmitted to the boards of supervisors and the tax collectors of the
counties within which the lands of * * * the master water management district
are located, and the * * *
boards of supervisors * * *
may make the levy for taxes upon the * * * lands on * * * the assessment roll on such
percentage basis as is requested by the board of commissioners. If any
landowners or the board of commissioners are aggrieved at any assessment approved
by the chancellor, they shall have the right of appeal from the order of the
chancellor as provided for under section 51-7-23, but such appeal shall not
stay the collection of any tax levied on such assessment. The tax collectors
of the respective counties in which such lands are located shall collect the
taxes at the regular times provided by law for the collection of real estate
taxes, and shall remit such collections to the secretary of * * * the district within thirty (30)
days after expiration of the time provided for payment thereof. All provisions
of law for the sale of land for delinquent ad valorem taxes shall be applicable
in effecting collection of any delinquent taxes which may be due under
provisions of this chapter, and suit may be maintained against any delinquent
taxpayer hereunder in the manner provided by law. All liabilities and
penalties pertaining to responsibilities and duties of the tax collector
generally shall be applicable hereunder.
At any time within three (3) years after the completion of construction of improvements for which assessment has been made under the provisions hereof, or within six (6) months after the effective date of this section, whichever is later, any landowner or group of landowners upon whose lands the original assessment or benefits were improperly or erroneously made may file an action in the chancery court of proper jurisdiction requesting modification or removal of such assessments. Upon a hearing being had on such action the chancellor shall make such findings of fact as the evidence adduced may require and may either confirm the assessments as originally made or may order such changes therein as may be required so that the total cost of the works as constructed may be borne by those lands in the district actually benefited thereby in proportion to the benefits actually conferred thereon by such improvements except as otherwise provided in this section. Such order may be made even though evidences of indebtedness have been issued and validated prior thereto, but the lien of the holders of any such indebtedness shall not be impaired thereby.
SECTION 2. Section 51-7-23, Mississippi Code of 1972, is amended as follows:
51-7-23. Subject to the board
of supervisors making the levy for taxes as requested by the board of commissioners,
as set out under Section 51-7-29, any order of the chancery court in
connection with a master water management district shall have the force of a
judgment. Any owner of real property within the district or the board of
commissioners may appeal from any such order to the supreme court within twenty
(20) days after * * *
the order has been made; but if no appeal is taken within that time,
such order shall be deemed conclusive and binding.
SECTION 3. This act shall take effect and be in force from and after July 1, 2023.