Mississippi § 65-26-13 - Levy and disposition of state special improvement ad valorem tax in certain counties.
Full text of Mississippi Mississippi Code of 1972 Annotated § 65-26-13 — Levy and disposition of state special improvement ad valorem tax in certain counties., with citation guidance and answers to common questions.
§ 65-26-13. Levy and disposition of state special improvement ad valorem tax in certain counties.
A state special improvement ad valorem tax of one (1) mill on the dollar for the year 1976 and for each year thereafter until eliminated as provided in subsection (4) of this section is hereby levied by the State of Mississippi on all taxable property in the counties of Tishomingo, Prentiss, Itawamba, Monroe, Clay and Lowndes of the State of Mississippi. The tax levied by subsection (1) of this section shall be a supplemental special improvement tax levy and shall be in addition to any other state, county, municipal or other ad valorem tax being levied in any such county. The tax shall not be reimbursable under any provisions of the Homestead Exemption Law of this state. The proceeds of the tax levied by subsection (1) of this section shall be paid to the State Tax Commission which shall deposit the proceeds into the bridge bond retirement fund. The proceeds of the tax shall be used only to retire any bonds issued pursuant to the provisions of this chapter, or to reimburse the State of Mississippi for any advances or expenditures in excess of the state share. The state special improvement ad valorem tax levied pursuant to this section shall cease to be levied or collected for any fiscal year after the 1986 fiscal year.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 65-26-13
What does Mississippi Code of 1972 Annotated § 65-26-13 cover?
Section 65-26-13 ("Levy and disposition of state special improvement ad valorem tax in certain counties.") 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 § 65-26-13?
A common citation format is "Mississippi Code of 1972 Annotated § 65-26-13" (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 § 65-26-13 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.