GroundRules
Miss. Code Ann. § 21-33-561: Assessment of taxable property falling under more than one homeowners' association.
Where this section sits in the code
- Title 21. Municipalities
- Chapter 33. Taxation and Finance
- Article 9. Special Local Improvement Districts.
In the event any parcel of taxable property falls under the purview of more than one homeowners’ association, each of whose property owners petition to create a special local improvement assessment district under Section 21-33-553, such parcel may not be assessed pursuant to Sections 21-33-551 through 21-33-561 more than once at any given time. The parcel shall be assessed by the special local improvement assessment district first approved by the electors pursuant to Section 21-33-553. Following the dissolution of the taxing special local improvement assessment district under Section 21-33-555(2), the next special local improvement assessment district to have been approved by the electors pursuant to Section 21-33-553 shall become the taxing district.
Collected 2026-10-27T05:51:58Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source