Mississippi § 65-15-23 - Payment of municipal refund.
Full text of Mississippi Mississippi Code of 1972 Annotated § 65-15-23 — Payment of municipal refund., with citation guidance and answers to common questions.
§ 65-15-23. Payment of municipal refund.
Where a levy is made for road purposes as provided in Section 65-15-21, the tax assessor of the county shall set up a column on the assessment rolls of said county or district, which shall show the exact amount of the assessed valuation of the property within the corporate limits of a municipality which maintains its own streets and which pays the road taxes authorized to be levied under the aforesaid section. When said taxes are collected by the tax collector of the county, he shall isolate and separate the proportionate part of said taxes going to said municipality under the provisions of said section and shall cover same into the municipal treasury monthly, as provided by law. Where any municipality may be entitled to a portion of any road tax under the laws in effect prior to the adoption of this section which has not yet been paid to it, such municipality shall be entitled to receive payment thereof on application to the board of supervisors of the county in which it is located, and the board of supervisors is hereby authorized to pay to such municipality its portion of such tax.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 65-15-23
What does Mississippi Code of 1972 Annotated § 65-15-23 cover?
Section 65-15-23 ("Payment of municipal refund.") 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 § 65-15-23?
A common citation format is "Mississippi Code of 1972 Annotated § 65-15-23" (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 § 65-15-23 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.