MS HB1610

Authorizes the City of Clarksdale, Mississippi to levy an additional ad valorem tax not to exceed 14 mills on all taxable property within the city

Tax revenue funds capital improvements including street/sidewalk construction and repairs, waterworks and utility systems, bridges, and sanitation/drainage/sewerage systems

Requires the governing authorities to adopt a resolution and hold a public election before imposing the tax, with notice published in a newspaper for at least three consecutive weeks

Tax may only be imposed if 60% of qualified city electors voting in the election vote in favor of the tax

Requires separate accounting and annual independent audits of tax receipts and expenditures, with proceeds placed in a special fund distinct from the general fund