Mississippi § 65-15-3 - Tax for construction and maintenance of highways.
Full text of Mississippi Mississippi Code of 1972 Annotated § 65-15-3 — Tax for construction and maintenance of highways., with citation guidance and answers to common questions.
§ 65-15-3. Tax for construction and maintenance of highways.
The board shall levy annually a tax upon the taxable property of such county to be used for road and bridge purposes; and the tax collector shall collect such taxes at the time and in the manner state, county, and other taxes are collected. All laws for the enforcement of the collection of other taxes shall apply to the collection of such taxes, and the tax collector’s bond shall cover the same in like manner. When such taxes are collected, they shall be paid into the county depository as other taxes, and in like manner shall be covered by the bond of the county depository. Such funds shall be kept as a separate road fund and shall be paid out only on allowances and warrants of the board of supervisors for said purposes.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 65-15-3
What does Mississippi Code of 1972 Annotated § 65-15-3 cover?
Section 65-15-3 ("Tax for construction and maintenance of highways.") 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 § 65-15-3?
A common citation format is "Mississippi Code of 1972 Annotated § 65-15-3" (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 § 65-15-3 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.