MS HB1744

Authorizes the City of Diamondhead to accept assets and amenities from the Diamondhead Country Club and Property Owners Association, Inc. for operation, maintenance, and improvement.

Allows the City of Diamondhead to levy an annual flat-rate assessment on every parcel of property in the city, determined reasonable by city governing authorities, to operate and maintain parks and recreation assets.

Requires a public election with at least 21 days' notice published in a newspaper where a majority of qualified electors must vote in favor before the assessment can be imposed.

Exempts public entities, cemeteries, and churches from the assessment and designates the Hancock County Tax Collector to collect it using the same procedures as ad valorem taxes.

Requires the city to account for assessment revenues separately from general funds and expend them solely for parks and recreation purposes; the tax collector retains 3% of proceeds to cover collection costs.