MS SB2844

Amends Mississippi Code Section 51-35-333 to authorize district boards to levy special improvement assessments on property directly or indirectly benefited by flood and drainage control projects that benefit only a portion of the district.

Allows boards to levy special improvement maintenance assessments to fund operation, maintenance, and preservation of such projects on benefited properties only.

Requires boards to determine that necessary approvals and authorizations are in place and that project-related activities are ready to commence before levying any special assessment.

Establishes that special assessments are collected by county tax collectors at the same time as county property taxes, with collection fees not exceeding one-fifth of one percent (1/5 of 1%) paid to the county general fund.

Provides that assessments become liens on assessed property, are apportioned based on benefits received by each tract of land, and are enforceable under the same statutes governing county property tax collection; effective July 1, 2017.