SEC. 51-35-183. Collection of taxes.
The tax collector of the county or counties shall use, for the purpose of collecting all of the taxes provided in this article, the assessment of lands and property, including railroads and all other taxable property, of the last assessment rolls of the county or counties in the district.
All taxes provided in this article shall be collected by the tax collector of the county or counties of the district at the same time and in the same manner as state and county taxes, and the same penalties shall accrue for the nonpayment of the taxes provided in this article as for the nonpayment of state and county taxes.
The board of commissioners shall fix and levy the taxes provided in this article thirty days or more before the time fixed for levying county taxes, and all of the taxes provided in this article, so fixed and levied by the board of commissioners, shall be certified to and levied by the board of supervisors of the county or counties in the district at the time of the levying of other county taxes.
If any tax collector shall wilfully neglect, fail, or refuse to collect any taxes shown to have been levied for any of the purposes provided in this article, in the manner provided in this article, he shall be liable on his bond as such tax collector for any damages or losses to the flood control district, together with damages thereon at the rate of thirty percent (30%) per annum. For failure to pay over any taxes so collected at the time he is required by law to pay over state and county taxes, the said tax collector shall be liable on his official bond for damages at the rate of thirty percent (30%) per annum; but he shall not be entitled to any compensation, costs, fees, or commissions for collecting or paying over the said fund, or any of them, or the said taxes, or any of them, it appearing that the said tax collectors are now sufficiently paid for such services and are not entitled to any additional compensation, the public interest, safety, and welfare being considered.
SOURCES: Codes, 1942, Sec. 4809; Laws, 1936, ch. 188, Sec. 39; 1968, ch. 361, Sec. 7, eff from and after January 1, 1972.
1997 Amendment
SECTION 11. Sections 51-35-147, 51-35-149, 51-35-151, 51-35-153, 51-35-155, 51-35-157, 51-35-159, 51-35-161, 51-35-163, 51-35-165, 51-35-167, 51-35-169, 51-35-171, 51-35-173, 51-35-175, 51-35-177, 51-35-179, 51-35-181, 51-35-183, 51-35-185, 51-35-187, 51-35-189, 51-35-191 and 51-35-193, Mississippi Code of 1972, which authorize the use of bonds and warrants, create an executive committee of the board, define the liability of a commissioner, require the adoption and allow the alteration of a flood control plan, authorize the board to charge preliminary expenses against property, to enter onto property, to acquire lands, to cooperate in the construction and maintenance of and to construct certain structures, to exercise eminent domain rights, to enlarge or combine districts, to borrow money for certain purposes and to fix, levy and provide for the collection of ad valorem taxes for certain purposes, allow sale of property for delinquent taxes, provide for an appeal from actions under this article, and authorize hearings before a special commissioner appointed by the chancellor, reimbursement of expenses of a chancellor and acceptance of reimbursements for amounts advanced for expenditure under an official plan, are repealed.
SOURCE: 1997 Laws, Chapter 403, Sec. 11, SB2937, Effective July 1, 1997.