Bill Text: MS HB1602 | 2019 | Regular Session | Introduced


Bill Title: City of Clarksdale; authorize the levying of special ad valorem tax taxable property in city to fund certain capital improvements.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2019-03-29 - Died In Committee [HB1602 Detail]

Download: Mississippi-2019-HB1602-Introduced.html

MISSISSIPPI LEGISLATURE

2019 Regular Session

To: Local and Private Legislation

By: Representative Paden

House Bill 1602

AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE CITY OF CLARKSDALE, MISSISSIPPI, TO LEVY AN ADDITIONAL AD VALOREM TAX TO PROVIDE FUNDING FOR CERTAIN CAPITAL IMPROVEMENTS WITHIN THE CITY; TO REQUIRE AN ELECTION BE HELD ON THE QUESTION OF THE IMPOSITION OF SUCH ADDITIONAL TAX; AND FOR RELATED PURPOSES.

     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

     SECTION 1.  As used in this act:

          (a)  City means the City of Clarksdale, Mississippi.

          (b)  Governing authorities means the Mayor and the Board of Commissioners of the city.

     SECTION 2.  In addition to any other ad valorem tax authorized by law, the governing authorities of the City of Clarksdale Mississippi, are authorized and empowered, in their discretion, to levy an ad valorem tax not to exceed fourteen (14) mills on all taxable property within the city to provide funding for the cost of various capital improvements including, but not limited to, (a) constructing, improving and paving streets, sidewalks, driveways, parkways, walkways and public parking facilities, and purchasing land therefore; (b) repairing, improving and extending waterworks, gas, electric and other public utility plants or distributions systems; (c) constructing bridges and culverts; and (d) repairing, improving and extending sanitation, storm, drainage and sewerage systems and supporting systems.

     SECTION 3.  (1)  Before any tax authorized under this act may be imposed, the governing authorities shall adopt a resolution declaring their intention to levy the tax, setting forth the amount of the tax to be imposed, the date upon which the tax shall become effective and calling for an election to be held on the question.  The election date shall be fixed in the resolution.  Notice of such intention and the election shall be published once each week for at least three (3) consecutive weeks in a newspaper published or having a general circulation in the city, with the first publication of the notice to be made not less than twenty-one (21) days before the date fixed in the resolution for the election and the last publication to be made not more than seven (7) days before the election.  At the election, all qualified electors of the city may vote, and the ballots used in the election shall have printed thereon a brief statement of the amount and purposes of the proposed tax levy and the words "FOR THE TAX" and, on a separate line, "AGAINST THE TAX" and the voters shall vote by placing a cross (X) or check () opposite their choice on the proposition.  When the results of the election shall have been canvassed and certified, the city may levy the tax if sixty percent (60%) of the qualified electors who vote in the election vote in favor of the tax.

     SECTION 4.  (1)  Accounting for receipts and expenditures of the revenue from the tax shall be made separately from the accounting of receipts and expenditures of the general fund and any other funds of the city.  The records reflecting the receipts and expenditures of the revenue from the tax shall be audited annually by an independent certified public accountant, and the accountant shall make a written report of his audit to the governing authorities.  The audit shall be made and completed as soon as practicable after the close of the fiscal year, and expenses of the audit shall be paid from the funds derived pursuant to this act.

     (2)  The proceeds of the tax shall not be considered by the city as general fund revenues and shall be placed into a special fund created separate and apart from any other fund of the city.

     SECTION 5.  This act shall take effect and be in force from and after its passage.

feedback