SEC. 51-35-209. Lands not tax exempt.

Whenever title to any lands, except for roads and highways and rights of way for levees and drainage ditches, either within or without the district becomes vested in the district, such lands shall be subject to taxation for state, county, and district purposes as are other lands, and the board of commissioners are authorized and empowered out of any of the funds of the district to pay taxes upon said lands.

SOURCES: Codes, 1942, Sec. 4823; Laws, 1936, ch. 188, Sec. 53; 1938, ch. 343, Sec. 7.

1997 Amendment

 SECTION 12. Sections 51-35-195, 51-35-197, 51-35-199, 51-35-201, 51-35-203, 51-35-205, 51-35-207, 51-35-209, 51-35-211 and 51-35-213, Mississippi Code of 1972, which require the district to continue after completion of the plan, authorize the Board of Commissioners to exercise certain police powers and to compel the performance of a duty by mandamus, provide penalties for certain acts, provide for interpretation of this article, identify the relationship between flood control districts and drainage districts, establish a procedure to perfect a defective notice, authorize the board of Commissioners to pay taxes on certain exempt lands and provide certain assurances to the United States Secretary of War, and limit the ad valorem tax assessed under this article, are repealed.

SOURCE: 1997 Laws, Chapter 403, Sec. 12, SB2937, Effective July 1, 1997.