Mississippi § 65-19-87 - Collection of benefit district taxes.
Full text of Mississippi Mississippi Code of 1972 Annotated § 65-19-87 — Collection of benefit district taxes., with citation guidance and answers to common questions.
§ 65-19-87. Collection of benefit district taxes.
The board shall provide for the collection of taxes from the benefit district in such annual installments as it may determine, extending over not more than fifteen years, and may borrow money in advance of the collection of such taxes, in which event an amount sufficient to pay the annual interest shall be collected in addition to the principal. The taxes so assessed and levied shall be a lien upon the land and be collected at the same time and in the same manner that state and county taxes are collected. A separate assessment roll shall be provided by the board, and the assessor shall assess the lands in each benefit district separately, together with the benefit tax assessed thereon. He shall also mark in red ink on the general assessment roll the particular lands the benefits of which have been assessed.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 65-19-87
What does Mississippi Code of 1972 Annotated § 65-19-87 cover?
Section 65-19-87 ("Collection of benefit district taxes.") 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 § 65-19-87?
A common citation format is "Mississippi Code of 1972 Annotated § 65-19-87" (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 § 65-19-87 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.