Mississippi § 19-3-113 - Levy of tax.
Full text of Mississippi Mississippi Code of 1972 Annotated § 19-3-113 — Levy of tax., with citation guidance and answers to common questions.
§ 19-3-113. Levy of tax.
The board of supervisors of any participating county is hereby authorized and empowered, in its discretion, to levy a tax not to exceed one-half (1/2) mill annually on all taxable property within the county the proceeds of which shall be used to support the district in which the county is located. The proceeds of such tax shall not be included within the ten percent (10%) increase limitation under Section 27-39-321, Mississippi Code of 1972. In addition to the tax authorized to be imposed in subsection (1) of this section, a participating county may impose special fees, tolls and special assessments for projects or services undertaken by the district in which the county is located in order to defray the expenses of the district related to such projects or services.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 19-3-113
What does Mississippi Code of 1972 Annotated § 19-3-113 cover?
Section 19-3-113 ("Levy of tax.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 19-3-113?
A common citation format is "Mississippi Code of 1972 Annotated § 19-3-113" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 19-3-113 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.