Mississippi § 65-19-85 - Assessment of benefit district lands.
Full text of Mississippi Mississippi Code of 1972 Annotated § 65-19-85 — Assessment of benefit district lands., with citation guidance and answers to common questions.
§ 65-19-85. Assessment of benefit district lands.
The board, in assessing the benefits derived by any land in such district, shall consider only its proximity to the road and its market terminus. No benefit assessment shall be made on any lands when the distance between it and the nearest point on the road is greater than three tenths of the distance from such point on the road to the market terminus of the road, and no benefit assessment shall be made on any land more than three and one-half miles from the road. Any subdivision of a section of land containing forty acres, more or less, for the purposes of the benefit assessment may be included in such district if one fourth thereof is within the lines of the district. The board may collect from a benefit district an amount equal to One Thousand Dollars ($1,000.00) for each lineal mile of road constructed therein, and no more, except interest on the amount that may be expended twelve months or more in advance of the collection of any tax. The board shall not undertake the construction of any road when the estimate indicates that the total cost will exceed Thirty-five Hundred Dollars ($3,500.00) per mile.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 65-19-85
What does Mississippi Code of 1972 Annotated § 65-19-85 cover?
Section 65-19-85 ("Assessment of benefit district lands.") 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 § 65-19-85?
A common citation format is "Mississippi Code of 1972 Annotated § 65-19-85" (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 § 65-19-85 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.