MS HB1585

Amends Mississippi Code Section 51-35-333 to allow district boards to levy special improvement assessments on property that benefits from flood and drainage control projects affecting only portions of a district.

Authorizes two types of special assessments: one for project costs including principal, interest, and bond-related expenses, and a separate maintenance assessment for operation and preservation of the project.

Requires board determination that necessary approvals, authorizations, and project readiness are in place before levying any special assessment.

Establishes that assessments are collected annually by county tax collectors using existing county tax collection processes, with assessments treated as liens on property and enforceable like county property taxes.

Specifies tax collector compensation of no more than one-fifth of one percent (1/5 of 1%) of collected assessments, with fees paid to county general funds; assessments apportioned among benefited properties in proportion to benefits received.