MCA Chapter 57

in effect

Miss. Code Ann. § 37-57-1 Tax levy by counties for adequate education program.

The boards of supervisors of the counties shall levy and collect all taxes for and on behalf of all school districts which were within the county school system or designated as special municipal separate school districts prior to July 1, 1986. Such taxes shall be collected by the county tax collector at the same time and in the same manner as county taxes are collected by him, and the same penalties for delinquency shall be applicable. The governing authorities of the municipalities shall levy and collect all taxes for and on behalf of all school districts which were designated as municipal separate school districts prior to July 1, 1986. Such taxes shall be collected by the municipal tax collector at the same time and in the same manner as municipal taxes are collected by him, and the same penalties for delinquency shall be applicable. Except as otherwise provided in Section 19-9-171, the county or municipal tax collector, as the case may be, shall pay such tax collections, except for taxes collected for the payment of the principal of and interest on school bonds or notes and except for taxes collected to defray collection costs, into the school depository and report to the school board of the appropriate school district at the same time and in the same manner as the tax collector makes his payments and reports of other taxes collected by him. Provided, however, the State Board of Education shall determine the appropriate levying authority for any school district created or reorganized after July 1, 1987. For the purposes of this chapter and any other laws pertaining to taxes levied or bonds or notes issued for and on behalf of school districts, the term “levying authority” means the board of supervisors of the county or the governing authorities of the municipality, whichever levies taxes for and on behalf of the particular school district as provided in paragraphs (a) and (b) of this subsection. The levying authority for the school district shall, at the same time and in the same manner as other taxes are levied by the levying authority, levy a tax of not less than twenty-eight (28) mills for the then current fiscal year, less the estimated amount of the yield of the School Ad Valorem Tax Reduction Fund grant to the school district as determined by the State Department of Education or twenty-seven percent (27%) of the basic adequate education program cost for such school district, whichever is a lesser amount, upon all of the taxable property of the school district, as required under Section 37-151-7(2) (a). However, in no case shall the minimum local ad valorem tax effort for any school district be equal to an amount that would require a millage rate exceeding fifty-five (55) mills in that school district. Provided, however, that if a levying authority is levying in excess of fifty-five (55) mills on July 1, 1997, the levying authority may levy an additional amount not exceeding three (3) mills in the aggregate for the period beginning July 1, 1997, and ending June 30, 2003, subject to the limitation on increased receipts from ad valorem taxes prescribed in Sections 37-57-105 and 37-57-107. Nothing in this subsection shall be construed to require any school district that is levying more than fifty-five (55) mills pursuant to Sections 37-57-1 and 37-57-105 to decrease its millage rate to fifty-five (55) mills or less. In making such levy, the levying authority shall levy an additional amount sufficient to cover anticipated delinquencies and costs of collection so that the net amount of money to be produced by such levy shall be equal to the amount which the school district is required to contribute as its said minimum local ad valorem tax effort. The tax so levied shall be collected by the tax collector at the same time and in the same manner as other ad valorem taxes are collected by him. The amount of taxes so collected as a result of such levy shall be paid into the district maintenance fund of the school district by the tax collector at the same time and in the same manner as reports and payments of other ad valorem taxes are made by said tax collector, except that the amount collected to defray costs of collection may be paid into the county general fund. The levying authority shall have the power and authority to direct and cause warrants to be issued against such fund for the purpose of refunding any amount of taxes erroneously or illegally paid into such fund where such refund has been approved in the manner provided by law.

Miss. Code Ann. § 37-57-3 Repealed.

Repealed by Laws, 1986, ch. 492, § 189, eff from and after July 1, 1987. § 37-57-3 . [Codes, 1942, § 6518-02; Laws, 1954, ch. 261, § 2] § 37-57-5 . [Codes, 1942, § 6518-03; Laws, 1954, ch. 261, § 3] § 37-57-7 . [Codes, 1942, § 6518-04; Laws, 1954, ch. 261, § 4; Laws, 1958, ch. 305] Editor’s Notes — Former § 37-57-3 provided tax levy by municipalities for minimum education program. For present similar provisions, see § 37-57-1 . Former § 37-57-5 provided for borrowing money where tax does not equal required amount. Former § 37-57-7 stated the effect of deficiency or surplus in amount of ad valorem tax collected by county or municipal school district.

Miss. Code Ann. § 37-57-21 Repealed.

Repealed by Laws, 1983, ch. 471, § 28, eff from and after July 1, 1983. §§ 37-57-21 through 37-57-25 . [Codes, 1942, § 6518-05; Laws, 1954, ch. 261, § 5; Laws, 1956, ch. 274, §§ 1, 2; Laws, 1962, ch. 359] § 37-57-27 . [Codes, 1942, § 6518-05; Laws, 1954, ch. 261, § 5; Laws, 1956, ch. 274, §§ 1, 2; Laws, 1962, ch. 359; Laws, 1975, ch. 411; Laws, 1977, ch. 324] § 37-57-29 through 37-57-33 . [Codes, 1942, § 6518-05; Laws, 1954, ch. 261, § 5; Laws, 1956, ch. 274, §§ 1, 2; Laws, 1962, ch. 359] § 37-57-35 . [Codes, 1942, § 6518-06; Laws, 1954, ch. 261, § 6] Editor’s Notes — Former § 37-57-21 provided for levy by board of supervisors upon request of board of trustees of school districts. Former § 37-57-23 provided for election on tax question upon board’s failure to levy full amount requested or reduction of existing levy. Former § 37-57-25 provided for election to reduce levy pursuant to board’s order or electorate petition. For present provisions similar to §§ 37-57-21 through 37-57-25 , see §§ 37-57-105 and 37-57-107 . Former § 37-57-27 provided for levy by board of supervisors for benefit of certain consolidated school districts. Former § 37-57-29 stated the procedure when tax pursuant to former § 37-57-27 was levied in home county of a line school district. Former § 37-57-31 provided for levy of additional tax where levy under former § 37-57-27 was less than levy under §§ 37-57-21 to 37-57-25 . Former § 37-57-33 provided that former §§ 37-57-21 to 37-57-31 were supplemental; also provided for twenty-five mill limitation on tax levies in school districts. For present provisions similar to §§ 37-57-29 through 37-57-33 , see §§ 37-57-105 and 37-57-107 . Former § 37-57-35 provided for levy by municipal governing authorities for benefit of municipal separate school districts.

Miss. Code Ann. § 37-57-51 Repealed.

Repealed by Laws, 1983, ch. 471, § 28, eff from and after July 1, 1983. § 37-57-51 . [Codes, 1942, §§ 6518-07, 6518-07.5; Laws, 1954, ch. 261, § 7; Laws, 1962, ch. 360, §§ 1, 3] § 37-57-53 . [Codes, 1942, § 6518-10; Laws, 1954, ch. 261, § 10] Editor’s Notes — Former § 37-57-51 provided for levy by boards of supervisors or municipal governing authorities upon petition of school boards of trustees. Former § 37-57-53 stated the procedure where tax was sought in district lying in two or more counties.

Miss. Code Ann. § 37-57-61 Repealed.

Repealed by Laws, 1983, ch. 471, § 28, eff from and after July 1, 1983. [Codes, 1942, § 6518-05.5; Laws, 1968, ch. 407, §§ 1-3]

Miss. Code Ann. § 37-57-71 Repealed.

Repealed by Laws, 1983, ch. 471, § 28, eff from and after July 1, 1983. [Codes, 1942, § 6518-05.7; Laws, 1970, ch. 357, §§ 1-3]

Miss. Code Ann. § 37-57-81 Repealed.

Repealed by Laws, 1983, ch. 471, § 28, eff from and after July 1, 1983. [Codes, 1942, §§ 6518-06.5, 6518-06.7, 6518-06.9; Laws, 1966, ch. 314, §§ 1, 2; ch. 434, §§ 1-4; Laws, 1968, ch. 299, §§ 1-3; Laws, 1970, ch. 382, § 1]

Miss. Code Ann. § 37-57-91 Repealed.

Repealed by Laws, 1983, ch. 471, § 28, eff from and after July 1, 1983. [Codes, 1942, § 6519.5; Laws, 1955, Ex Sess, ch. 59, §§ 1, 2]

Miss. Code Ann. § 37-57-101 Repealed.

Repealed by Laws, 1983, ch. 471, § 28, eff from and after July 1, 1983. § 37-57-101 . [Codes, 1942, §§ 6518-21, 6518-22, 6518-23, 6518-24, 6518-26; Laws, 1968, ch. 421, §§ 1-4, 6; Laws, 1969, Ex Sess, ch. 29, § 1] § 37-57-103 . [Codes, 1942, § 6518-25; Laws, 1968, ch. 421, § 5] Editor’s Notes — Former § 37-57-101 provided for additional levy by boards of supervisors or municipal governing authorities to support school districts’ expenditures. Former § 37-57-103 provided for elections to approve additional levies under provisions of former § 37-57-101 . For present similar provisions, see §§ 37-57-105 through 37-57-107 .

Miss. Code Ann. § 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 the school district’s budget are filed with the levying authority pursuant to Section 37-61-9. Upon receipt of the school board’s order requesting the ad valorem tax effort in dollars, the levying authority shall determine the millage rate necessary to generate funds equal to the dollar amount requested by the school board. For the purpose of calculating this millage rate, any additional amount that is levied pursuant to Section 37-57-105(1) to cover anticipated delinquencies and costs of collection or any amount that may be levied for the payment of the principal and interest on school bonds or notes shall be excluded from the limitation of fifty-five (55) mills provided for in subsection (2) of this section. Except as otherwise provided under paragraph (b) or (c) of this subsection, if the millage rate necessary to generate funds equal to the dollar amount requested by the school board is greater than fifty-five (55) mills, and if this millage rate is higher than the millage then being levied pursuant to the school board’s order requesting the ad valorem tax effort for the currently existing fiscal year, then the levying authority shall call a referendum on the question of exceeding, during the next fiscal year, the then existing millage rate being levied for school district purposes. The referendum shall be scheduled for not more than six (6) weeks after the date on which the levying authority receives the school board’s order requesting the ad valorem tax effort. When a referendum has been called, notice of the referendum shall be published at least five (5) days per week, unless the only newspaper published in the school district is published less than five (5) days per week, for at least three (3) consecutive weeks, in at least one (1) newspaper published in the school district. The notice shall be no less than one-fourth (1/4) page in size, and the type used shall be no smaller than eighteen (18) point and surrounded by a one-fourth-inch solid black border. The notice may not be placed in that portion of the newspaper where legal notices and classified advertisements appear. The first publication of the notice shall be made not less than twenty-one (21) days before the date fixed for the referendum, and the last publication shall be made not more than seven (7) days before that date. If no newspaper is published in the school district, then the notice shall be published in a newspaper having a general circulation in the school district. The referendum shall be held, as far as is practicable, in the same manner as other referendums and elections are held in the county or municipality. At the referendum, all registered, qualified electors of the school district may vote. The ballots used at the referendum shall have printed thereon a brief statement of the amount and purpose of the increased tax levy and the words “FOR INCREASING THE MILLAGE LEVIED FOR SCHOOL DISTRICT PURPOSES FROM (MILLAGE RATE CURRENTLY LEVIED) MILLS TO (MILLAGE RATE REQUIRED UNDER SCHOOL BOARD’S ORDER) MILLS,” and “AGAINST INCREASING THE MILLAGE LEVIED FOR SCHOOL DISTRICT PURPOSES FROM (MILLAGE RATE CURRENTLY LEVIED) MILLS TO (MILLAGE RATE REQUIRED UNDER SCHOOL BOARD’S ORDER) MILLS.” The voter shall vote by placing a cross (X) or checkmark (Π) opposite his choice on the proposition. If a majority of the registered, qualified electors of the school district who vote in the referendum vote in favor of the question, then the ad valorem tax effort in dollars requested by the school board shall be approved. However, if a majority of the registered, qualified electors who vote in the referendum vote against the question, the millage rate levied by the levying authority shall not exceed the millage then being levied pursuant to the school board’s order requesting the ad valorem tax effort for the then currently existing fiscal year. Nothing in this subsection shall be construed to require any school district that is levying more than fifty-five (55) mills pursuant to Sections 37-57-1 and 37-57-105 to decrease its millage rate to fifty-five (55) mills or less. Further, nothing in this subsection shall be construed to require a referendum in a school district where the requested ad valorem tax effort in dollars requires a millage rate of greater than fifty-five (55) mills but the requested dollar amount does not require any increase in the then existing millage rate. Further, nothing in this subsection shall be construed to require a referendum in a school district where, because of a decrease in the assessed valuation of the district, a millage rate of greater than fifty-five (55) mills is necessary to generate funds equal to the dollar amount generated by the ad valorem tax effort for the currently existing fiscal year. Provided, however, that if a levying authority is levying in excess of fifty-five (55) mills on July 1, 1997, the levying authority may levy an additional amount not exceeding three (3) mills in the aggregate for the period beginning July 1, 1997, and ending June 30, 2003, subject to the limitation on increased receipts from ad valorem taxes prescribed in Sections 37-57-105 and 37-57-107. If the levying authority for any school district lawfully has decreased the millage levied for school district purposes, but subsequently determines that there is a need to increase the millage rate due to a disaster in which the Governor has declared a disaster emergency or the President of the United States has declared an emergency or major disaster, then the levying authority may increase the millage levied for school district purposes up to an amount that does not exceed the millage rate in any one (1) of the immediately preceding ten (10) fiscal years without any referendum that otherwise would be required under this subsection. If the millage rate necessary to generate funds equal to the dollar amount requested by the school board is equal to fifty-five (55) mills or less, but the dollar amount requested by the school board exceeds the next preceding fiscal year’s ad valorem tax effort in dollars by more than four percent (4%), but not more than seven percent (7%) (as provided for under subsection (4) of this section), then the school board shall publish notice thereof at least five (5) days per week, unless the only newspaper published in the school district is published less than five (5) days per week, for at least three (3) consecutive weeks in a newspaper published in the school district. The notice shall be no less than one-fourth (1/4) page in size, and the type used shall be no smaller than eighteen (18) point and surrounded by a one-fourth-inch solid black border. The notice may not be placed in that portion of the newspaper where legal notices and classified advertisements appear. The first publication shall be made not less than fifteen (15) days before the final adoption of the budget by the school board. If no newspaper is published in the school district, then the notice shall be published in a newspaper having a general circulation in the school district. If at any time before the adoption of the budget a petition signed by not less than twenty percent (20%) or fifteen hundred (1500), whichever is less, of the registered, qualified electors of the school district is filed with the school board requesting that a referendum be called on the question of exceeding the next preceding fiscal year’s ad valorem tax effort in dollars by more than four percent (4%), then the school board shall adopt, not later than the next regular meeting, a resolution calling a referendum to be held within the school district upon the question. The referendum shall be called and held, and notice thereof shall be given, in the same manner provided for in subsection (2) of this section. The ballot shall contain the language “FOR THE SCHOOL TAX INCREASE OVER FOUR PERCENT (4%)” and “AGAINST THE SCHOOL TAX INCREASE OVER FOUR PERCENT (4%).” If a majority of the registered, qualified electors of the school district who vote in the referendum vote in favor of the question, then the increase requested by the school board shall be approved. For the purposes of this subsection, the revenue sources excluded from the increase limitation under Section 37-57-107 also shall be excluded from the limitation described in this subsection in the same manner as they are excluded under Section 37-57-107. Provided, however, that any increases requested by the school board as a result of the required local contribution to the Mississippi Adequate Education Program, as certified to the local school district by the State Board of Education under Section 37-151-7(2), Mississippi Code of 1972, shall not be subject to the four percent (4%) and/or seven percent (7%) tax increase limitations provided in this section. If the millage rate necessary to generate funds equal to the dollar amount requested by the school board is equal to fifty-five (55) mills or less, but the dollar amount requested by the school board exceeds the seven percent (7%) increase limitation provided for in Section 37-57-107, the school board may exceed the seven percent (7%) increase limitation only after the school board has determined the need for additional revenues and three-fifths (3/5) of the registered, qualified electors voting in a referendum called by the levying authority have voted in favor of the increase. The notice and manner of holding the referendum shall be as prescribed in subsection (2) of this section for a referendum on the question of increasing the millage rate in school districts levying more than fifty-five (55) mills for school district purposes. The aggregate receipts from ad valorem taxes levied for school district purposes pursuant to Sections 37-57-1 and 37-57-105, excluding collection fees, additional revenue from the ad valorem tax on any newly constructed properties or any existing properties added to the tax rolls or any properties previously exempt which were not assessed in the next preceding year, and amounts received by school districts from the School Ad Valorem Tax Reduction Fund pursuant to Section 37-61-35, shall be subject to the increase limitation under this section and Section 37-57-107. The school board shall pay to the levying authority all costs that are incurred by the levying authority in the calling and holding of any election under this section. The provisions of this section shall not be construed to affect in any manner the authority of school boards to levy millage for the following purposes: The issuance of bonds, notes and certificates of indebtedness, as authorized in Sections 37-59-1 through 37-59-45 and Sections 37-59-101 through 37-59-115; The lease of property for school purposes, as authorized under the Emergency School Leasing Authority Act of 1986 (Sections 37-7-351 through 37-7-359); The lease or lease-purchase of school buildings, as authorized under Section 37-7-301; The issuance of promissory notes in the event of a shortfall of ad valorem taxes and/or revenue from local sources, as authorized under Section 27-39-333; and The construction of school buildings outside the school district, as authorized under Section 37-7-401. Any millage levied for the purposes specified in this subsection shall be excluded from the millage limitations established under this section.

Miss. Code Ann. § 37-57-105 Authorization and procedure for levy.

In addition to the taxes levied under Section 37-57-1, the levying authority for the school district, as defined in Section 37-57-1, upon receipt of a certified copy of an order adopted by the school board of the school district requesting an ad valorem tax effort in dollars for the support of the school district, shall, at the same time and in the same manner as other ad valorem taxes are levied, levy an annual ad valorem tax in the amount fixed in such order upon all of the taxable property of such school district, which shall not be less than the millage rate certified by the State Board of Education as the uniform minimum school district ad valorem tax levy for the support of the adequate education program in such school district under Section 37-57-1. Provided, however, that any school district levying less than the uniform minimum school district ad valorem tax levy on July 1, 1997, shall only be required to increase its local district maintenance levy in four (4) mill annual increments in order to attain such millage requirements. In making such levy, the levying authority shall levy an additional amount sufficient to cover anticipated delinquencies and costs of collection so that the net amount of money to be produced by such levy shall be equal to the amount which is requested by said school board. The proceeds of such tax levy, excluding levies for the payment of the principal of and interest on school bonds or notes and excluding levies for costs of collection, shall be placed in the school depository to the credit of the school district and shall be expended in the manner provided by law for the purpose of supplementing teachers’ salaries, extending school terms, purchasing furniture, supplies and materials, and for all other lawful operating and incidental expenses of such school district, funds for which are not provided by adequate education program fund allotments. The monies authorized to be received by school districts from the School Ad Valorem Tax Reduction Fund pursuant to Section 37-61-35 shall be included as ad valorem tax receipts. The levying authority for the school district, as defined in Section 37-57-1, shall reduce the ad valorem tax levy for such school district in an amount equal to the amount distributed to such school district from the School Ad Valorem Tax Reduction Fund each calendar year pursuant to said Section 37-61-35. Such reduction shall not be less than the millage rate necessary to generate a reduction in ad valorem tax receipts equal to the funds distributed to such school district from the School Ad Valorem Tax Reduction Fund pursuant to Section 37-61-35. Such reduction shall not be deemed to be a reduction in the aggregate amount of support from ad valorem taxation for purposes of Section 37-19-11 [Repealed]. The millage levy certified by the State Board of Education as the uniform minimum ad valorem tax levy or the millage levy that would generate funds in an amount equal to a school district’s district entitlement, as defined in Section 37-22-1(2)(e) [Repealed], shall be subject to the provisions of this paragraph. In any county where there is located a nuclear generating power plant on which a tax is assessed under Section 27-35-309(3), such required levy and revenue produced thereby may be reduced by the levying authority in an amount in proportion to a reduction in the base revenue of any such county from the previous year. Such reduction shall be allowed only if the reduction in base revenue equals or exceeds five percent (5%). “Base revenue” shall mean the revenue received by the county from the ad valorem tax levy plus the revenue received by the county from the tax assessed under Section 27-35-309(3) and authorized to be used for any purposes for which a county is authorized by law to levy an ad valorem tax. For purposes of determining if the reduction equals or exceeds five percent (5%), a levy of millage equal to the prior year’s millage shall be hypothetically applied to the current year’s ad valorem tax base to determine the amount of revenue to be generated from the ad valorem tax levy. For the purposes of this section and Section 37-57-107, the portion of the base revenue used for the support of any school district shall be deemed to be the aggregate receipts from ad valorem taxes for the support of any school district. This paragraph shall apply to taxes levied for the 1987 fiscal year and for each fiscal year thereafter. If the Mississippi Supreme Court or another court finally adjudicates that the tax levied under Section 27-35-309(3) is unconstitutional, then this paragraph shall stand repealed. When the tax is levied upon the territory of any school district located in two (2) or more counties, the order of the school board requesting the levying of such tax shall be certified to the levying authority of each of the counties involved, and each of the levying authorities shall levy the tax in the manner specified herein. The taxes so levied shall be collected by the tax collector of the levying authority involved and remitted by the tax collector to the school depository of the home county to the credit of the school district involved as provided above, except that taxes for collection fees may be retained by the levying authority for deposit into its general fund. The aggregate receipts from ad valorem taxes levied for school district purposes, excluding collection fees, pursuant to this section and Section 37-57-1 shall be subject to the increased limitation under Section 37-57-107; however, if the ad valorem tax effort in dollars requested by the school district for the fiscal year exceeds the next preceding fiscal year’s ad valorem tax effort in dollars by more than four percent (4%) but not more than seven percent (7%), then the school board shall publish notice thereof once each week for at least three (3) consecutive weeks in a newspaper having general circulation in the school district involved, with the first publication thereof to be made not less than fifteen (15) days prior to the final adoption of the budget by the school board. If at any time prior to said adoption a petition signed by not less than twenty percent (20%) or fifteen hundred (1500), whichever is less, of the qualified electors of the school district involved shall be filed with the school board requesting that an election be called on the question of exceeding the next preceding fiscal year’s ad valorem tax effort in dollars by more than four percent (4%) but not more than seven percent (7%), then the school board shall, not later than the next regular meeting, adopt a resolution calling an election to be held within such school district upon such question. The election shall be called and held, and notice thereof shall be given, in the same manner for elections upon the questions of the issuance of the bonds of school districts, and the results thereof shall be certified to the school board. The ballot shall contain the language “For the School Tax Increase Over Four Percent (4%)” and “Against the School Tax Increase Over Four Percent (4%).” If a majority of the qualified electors of the school district who voted in such election shall vote in favor of the question, then the stated increase requested by the school board shall be approved. For the purposes of this paragraph, the revenue sources excluded from the increased limitation under Section 37-57-107 shall also be excluded from the limitation described herein in the same manner as they are excluded under Section 37-57-107.

Miss. Code Ann. § 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 by the school board, plus an increase not to exceed seven percent (7%). For the purpose of this limitation, the term “aggregate receipts” when used in connection with the amount of funds generated in a preceding fiscal year shall not include excess receipts required by law to be deposited into a special account. However, the term “aggregate receipts” includes any receipts required by law to be paid to a charter school. The additional revenue from the ad valorem tax on any newly constructed properties or any existing properties added to the tax rolls or any properties previously exempt which were not assessed in the next preceding year may be excluded from the seven percent (7%) increase limitation set forth herein. Taxes levied for payment of principal of and interest on general obligation school bonds issued heretofore or hereafter shall be excluded from the seven percent (7%) increase limitation set forth herein. Any additional millage levied to fund any new program mandated by the Legislature shall be excluded from the limitation for the first year of the levy and included within such limitation in any year thereafter. For the purposes of this section, the term “new program” shall include, but shall not be limited to, (a) the Early Childhood Education Program required to commence with the 1986-1987 school year as provided by Section 37-21-7 and any additional millage levied and the revenue generated therefrom, which is excluded from the limitation for the first year of the levy, to support the mandated Early Childhood Education Program shall be specified on the minutes of the school board and of the governing body making such tax levy; (b) any additional millage levied and the revenue generated therefrom which shall be excluded from the limitation for the first year of the levy, for the purpose of generating additional local contribution funds required for the adequate education program for the 2003 fiscal year and for each fiscal year thereafter under Section 37-151-7(2); and (c) any additional millage levied and the revenue generated therefrom which shall be excluded from the limitation for the first year of the levy, for the purpose of support and maintenance of any agricultural high school which has been transferred to the control, operation and maintenance of the school board by the board of trustees of the community college district under provisions of Section 37-29-272. The seven percent (7%) increase limitation prescribed in this section may be increased an additional amount only when the school board has determined the need for additional revenues and has held an election on the question of raising the limitation prescribed in this section. The limitation may be increased only if three-fifths (3/5) of those voting in the election shall vote for the proposed increase. The resolution, notice and manner of holding the election shall be as prescribed by law for the holding of elections for the issuance of bonds by the respective school boards. Revenues collected for the fiscal year in excess of the seven percent (7%) increase limitation pursuant to an election shall be included in the tax base for the purpose of determining aggregate receipts for which the seven percent (7%) increase limitation applies for subsequent fiscal years. Except as otherwise provided for excess revenues generated pursuant to an election, if revenues collected as the result of the taxes levied for the fiscal year pursuant to this section and Section 37-57-1 exceed the increase limitation, then it shall be the mandatory duty of the school board of the school district to deposit such excess receipts over and above the increase limitation into a special account and credit it to the fund for which the levy was made. It will be the further duty of such board to hold said funds and invest the same as authorized by law. Such excess funds shall be calculated in the budgets for the school districts for the purpose for which such levies were made, for the succeeding fiscal year. Taxes imposed for the succeeding year shall be reduced by the amount of excess funds available. Under no circumstances shall such excess funds be expended during the fiscal year in which such excess funds are collected. For the purposes of determining ad valorem tax receipts for a preceding fiscal year under this section, the term “fiscal year” means the fiscal year beginning October 1 and ending September 30. Beginning with the 2013-2014 school year, each school district in which a charter school is located shall pay to the charter school an amount for each student enrolled in the charter school equal to the ad valorem taxes levied per pupil for the support of the school district in which the charter school is located. The pro rata ad valorem taxes to be transferred to the charter school must include all levies for the support of the school district under Sections 37-57-1 (local contribution to the adequate education program) and 37-57-105 (school district operational levy) but may not include any taxes levied for the retirement of school district bonded indebtedness or short-term notes or any taxes levied for the support of vocational-technical education programs. Payments made pursuant to this subsection by a school district to a charter school must be made before the expiration of three (3) business days after the funds are distributed to the school district.

Miss. Code Ann. § 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 in an amount and in the manner set forth in Section 27-39-333, not to exceed the estimated shortfall of revenue from local sources, but in no event to exceed twenty-five percent (25%) of its budget anticipated to be funded from the sources of the shortfall for the fiscal year. A school district issuing notes under the provisions of this section shall not be required to publish notice of its intention to do so or to secure the consent of the qualified electors or the tax levying authority of such school district.

Miss. Code Ann. § 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 needs of school children, causing crowded conditions, which will continue in the public school facilities.

Miss. Code Ann. § 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 ($50,000,000.00) may impose an excise and/or transfer tax upon the sale or construction of all new family units as defined in Section 37-57-111 for capital improvement of public schools as provided by law for countywide public school districts. Said taxation shall not exceed three percent (3%) of the first twenty thousand dollars ($20,000.00) and one-half of one percent (1/2 of 1%) of all over twenty thousand dollars ($20,000.00) of the total sale or contract price of the family unit; however, said taxation shall not exceed three percent (3%) of the first ten thousand dollars ($10,000.00) and one-half of one percent (1/2 of 1%) of all over ten thousand dollars ($10,000.00) of the total sale or contract price of apartments, condominiums, duplexes or townhouses. The tax hereby authorized, if imposed by order of the board of supervisors of the county by order duly spread upon the minutes of said board, shall apply only to the initial sale or construction of new family units not heretofore occupied or used for residence purposes, and shall be an indebtedness of the owner of the family unit. Said tax shall not apply to such family units purchased or constructed by or for any religious, charitable, educational or nonprofit corporation or institution, nor shall it apply to demonstration of model homes.

Miss. Code Ann. § 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 occupied or used for residential purposes within the county as defined in Section 27-53-1, Mississippi Code of 1972, to be collected by the county tax assessor-collector annually and deposited into a county trust fund entitled “county school building and repair fund” and expended by the county board of education for capital improvements and equipment only in such compacted areas.

Miss. Code Ann. § 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 by the county board of education for capital improvements only in compacted areas. However, the board of supervisors of such county shall be authorized to utilize the proceeds of taxation toward paying the principal and interest on full faith and credit bonds of the county which may be issued to provide immediate funds for acquiring sites and constructing public school facilities. All funds levied and collected under authority of Sections 37-57-111 through 37-57-119 shall be expended for the purposes set forth in said sections and in the manner now provided by law for making such expenditures in counties having a countywide school district.

Miss. Code Ann. § 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 building or zoning ordinance until such tax is paid or satisfactory security given for such payment, and may provide for the payment of interest and penalties up to fifty percent (50%) for late payment.

Miss. Code Ann. § 37-57-121 Repealed.

Repealed by Laws, 1984, ch. 379, § 2, eff from and after April 18, 1984. [Codes, 1942, § 6518-08; Laws, 1954, ch. 261, § 8; Laws, 1956, ch. 296, § 15.]

Miss. Code Ann. § 37-57-123 Repealed.

Repealed by Laws, 1986, ch. 492, § 165, eff from and after July 1, 1987. [Codes, 1942, § 6518-09; Laws, 1954, ch. 261, § 9; Laws, 1956, ch. 296, § 16; Laws, 1983, ch. 471, § 25.]

Miss. Code Ann. § 37-57-125 and 37-57-127. Repealed.

Repealed by Laws, 1986, ch. 492, § 189, eff from and after July 1, 1987. § 37-57-125 . [Codes, 1942, § 6518-11; Laws, 1954, ch. 261, § 11.] § 37-57-127 . [Codes, 1942, § 6518-12; Laws, 1954, ch. 261, § 12.] Editor’s Notes — Former § 37-57-125 required that funds of county school system be paid out on pay certificates. Former § 37-57-127 required that funds of municipal separate school district be paid out on warrants.

Miss. Code Ann. § 37-57-129 Repealed.

Repealed by Laws, 1983, ch. 471, § 28, eff from and after July 1, 1983. [Codes, 1942, § 6518-13; Laws, 1954, ch. 261, § 13; Laws, 1962, ch. 360, § 2.]

Miss. Code Ann. § 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 imposed for such school district during such year to the same extent and in like manner as though such real property had been incorporated in, annexed to or otherwise made a part of such school district prior to January 1 of such year, and in like manner as though such personal property had been located or situated within such school district prior to January 1 of such year; such property shall be relieved from liability for taxes levied during such year for the support and maintenance of the school district of which it was formerly a part, and such personal property shall be relieved from liability for taxes levied during such year for the support and maintenance of the school district within which it was formerly located or situated. Nothing herein shall be construed to relieve such real or personal property from assessment and liability for the payment of the outstanding bonds or other indebtedness of the district of which such property was formerly a part, or of the district in which such personal property was situated or located as the case may be, and such question shall be governed and controlled by other statutes applicable thereto, including, but not being limited to, Section 37-7-109.

Miss. Code Ann. § 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 approval of the assessment roll of the county or school district for such year, then the board of supervisors of the county or the governing authority of the municipality, as the case may be, shall have the power and authority to make such changes in the assessment roll as shall be necessary to cause such real or personal property to be assessed properly for the ad valorem taxes levied during said year for which such property shall be liable under the terms of Section 37-57-131.