Mississippi § 51-33-23 - Tax levy for repairs.
Full text of Mississippi Mississippi Code of 1972 Annotated § 51-33-23 — Tax levy for repairs., with citation guidance and answers to common questions.
§ 51-33-23. Tax levy for repairs.
For the purpose of providing for the payment of the principal of and the interest on any certificates of indebtedness issued hereunder, there shall annually be levied upon all lands and other property within such district, in proportion to the benefits assessed and confirmed thereon as aforesaid, such a rate of taxation as shall be sufficient to provide for the payment of such principal and interest when due, making due allowance for delinquencies in the payment of such taxes and costs of collection. Such levy shall be made in the same manner and at the same time as and when other tax levies are required by law to be made for such district; and such taxes shall be extended upon the tax books of such district and shall be secured, enforced, and collected at the same time and in the same manner and by the same officials as other taxes of such district are secured, enforced, and collected. All 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.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 51-33-23
What does Mississippi Code of 1972 Annotated § 51-33-23 cover?
Section 51-33-23 ("Tax levy for repairs.") 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 § 51-33-23?
A common citation format is "Mississippi Code of 1972 Annotated § 51-33-23" (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 § 51-33-23 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.