Mississippi § 51-29-23 - Payment of costs for abandoned improvements.
Full text of Mississippi Mississippi Code of 1972 Annotated § 51-29-23 — Payment of costs for abandoned improvements., with citation guidance and answers to common questions.
§ 51-29-23. Payment of costs for abandoned improvements.
If for any cause the improvements shall not be made, said costs shall be charged on the real property in the district, including railroads, if any, and shall be raised and paid by assessments in the manner hereinafter described; or, in the event said assessments are not made, or the improvements shall not be completed or the same be abandoned, for any cause, after such indebtedness is incurred, the board of supervisors of the county in which the drainage district is located shall levy an acreage tax, or an ad valorem tax, on the lands in said proposed district if the same has not been organized, or on the lands of the district if the same has been organized, the total collections from which shall be sufficient to pay such indebtedness. The board of supervisors may levy a sufficient tax in one year or may levy a succession of acreage taxes, or ad valorem taxes, over a period of years, not to exceed three years, to be determined by said board of supervisors. If an ad valorem tax be levied, the board of supervisors may use for that purpose the assessments of the land of the last assessment roll of the county in which said lands are situated. In case the lands in the proposed district lie in more than one county, then the chancellor aforesaid shall apportion said indebtedness between the several counties, and the boards of supervisors of the several counties shall thereupon levy such apportioned tax upon the lands of their counties respectively, according to the ruling of the said chancellor.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 51-29-23
What does Mississippi Code of 1972 Annotated § 51-29-23 cover?
Section 51-29-23 ("Payment of costs for abandoned improvements.") 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 § 51-29-23?
A common citation format is "Mississippi Code of 1972 Annotated § 51-29-23" (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 § 51-29-23 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.