§ 37-57-107. Limitation on aggregate receipts from taxes for school purposes; disposition of excess receipts
Beginning with the tax levy for the 1997 fiscal year and for each fiscal year thereafter, the aggregate receipts from taxes levied for school district purposes pursuant to Sections 37-57-105 and 37-57-1 shall not exceed the aggregate receipts from those sources during any one (1) of the immediately preceding three (3) fiscal years, as determined […]
§ 37-57-108. Issuance of promissory notes by school districts in event of revenue shortfall
In the event that the amount of revenue collected or estimated to be collected from local sources, on behalf of a school district during a fiscal year, is less than the amount provided for in the duly adopted budget of said school district for the fiscal year, then the school district may issue promissory notes […]
§ 37-57-111. Definitions
For the purposes of Sections 37-57-111 through 37-57-119, the following words shall have the meanings ascribed to them in this section: “Family unit” means a new family dwelling, mobile home, apartment, condominium, duplex, townhouse or structure, used for family residency. “Compacted area” means any countywide school system with inadequate building facilities to meet the educational […]
§ 37-57-113. Imposition of excise or transfer tax upon new family units
The board of supervisors of any class one county which has a population in the 1970 decennial census of not less than thirty-five thousand (35,000) and not more than fifty thousand (50,000) and having a total assessed valuation in 1971 of not less than forty million dollars ($40,000,000.00) and not more than fifty million dollars […]
§ 37-57-115. Levy of ad valorem tax upon mobile homes and house trailers
In addition to mobile home ad valorem taxes assessed and collected under authority of Chapter 53 of Title 27, Mississippi Code of 1972, the boards of supervisors are hereby authorized and empowered to levy a ten dollar ($10.00) ad valorem tax upon each mobile home or house trailer used as a family dwelling not heretofore […]
§ 37-57-117. Collection and utilization of funds
All funds derived from such taxation under Sections 37-57-111 through 37-57-119 shall be collected by the tax assessors and/or tax collectors of the county prior to or simultaneous with the sale of the new family unit and shall be deposited into a county trust fund entitled “county school building and repair fund” to be utilized […]
§ 37-57-119. Enforcement
The board of supervisors of any county which imposes the tax authorized by Sections 37-57-111 through 37-57-119 may adopt rules and regulations governing the time and method of payment of the taxes, and may provide by rule or regulation for the withholding of any final or other inspection of the property otherwise required by local […]
§ 37-57-131. Real property incorporated in school district prior to June 1 of fiscal year liable for taxes levied during year
All taxable real property which has been or shall be incorporated in, annexed to or otherwise made a part of any school district, and any taxable personal property which is located or situated in any school district prior to June 1 of any fiscal year, shall be liable for all ad valorem taxes levied or […]
§ 37-57-133. Changes in assessment roll to incorporate property
In the event taxable real property has been or is incorporated in, annexed to, or otherwise made a part of a school district, or in the event taxable personal property is or becomes situated or located within a school district, as the case may be, prior to October 1 of any year but after the […]
§ 37-57-104. Ad valorem tax effort; calculation of millage rate
Each school board shall submit to the levying authority for the school district a certified copy of an order adopted by the school board requesting an ad valorem tax effort in dollars for the support of the school district. The copy of the order shall be submitted by the school board when the copies of […]