Mississippi legislation · 2026 Regular Session
Mississippi HB4172: Jackson County; authorize to establish public improvement district with power to levy retail assessment.
Status: Failed, April 15, 2026
AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF JACKSON COUNTY, MISSISSIPPI, TO CREATE A PUBLIC IMPROVEMENT DISTRICT UNDER CHAPTER 31, TITLE 19, MISSISSIPPI CODE OF 1972; TO AUTHORIZE THE DISTRICT TO IMPOSE AND COLLECT A RETAIL ASSESSMENT WITHIN THE DISTRICT; TO PROVIDE THAT THE PROCEEDS OF THE RETAIL ASSESSMENT MAY BE USED AND PLEDGED, TOGETHER WITH SPECIAL ASSESSMENTS AND OTHER REVENUES AUTHORIZED UNDER CHAPTER 31, TITLE 19, MISSISSIPPI CODE OF 1972, FOR THE PURPOSES SET FORTH IN CHAPTER 31, TITLE 19, MISSISSIPPI CODE OF 1972; TO REQUIRE THAT AN ELECTION BE HELD FOR THE IMPOSITION OF THE RETAIL ASSESSMENT; TO PROVIDE FOR COLLECTION AND DISBURSEMENT OF THE RETAIL ASSESSMENT BY THE DISTRICT; TO REQUIRE SEPARATE ACCOUNTING AND AN ANNUAL AUDIT; AND FOR RELATED PURPOSES.
What the bill says
An act to authorize the board of supervisors of jackson county, mississippi, to create a public improvement district under chapter 31, title 19, mississippi code of 1972; to authorize the district to impose and collect a retail assessment within the district; to provide that the proceeds of the retail assessment may be used and pledged, together with special assessments and other revenues authorized under chapter 31, title 19, mississippi code of 1972, for the purposes set forth in chapter 31, title 19, mississippi code of 1972…
From the introduced text:
AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF JACKSON COUNTY, MISSISSIPPI, TO CREATE A PUBLIC IMPROVEMENT DISTRICT UNDER CHAPTER 31, TITLE 19, MISSISSIPPI CODE OF 1972; TO AUTHORIZE THE DISTRICT TO IMPOSE AND COLLECT A RETAIL ASSESSMENT WITHIN THE DISTRICT; TO PROVIDE THAT THE PROCEEDS OF THE RETAIL ASSESSMENT MAY BE USED AND PLEDGED, TOGETHER WITH SPECIAL ASSESSMENTS AND OTHER REVENUES AUTHORIZED UNDER CHAPTER 31, TITLE 19, MISSISSIPPI CODE OF 1972, FOR THE PURPOSES SET FORTH IN CHAPTER 31, TITLE 19, MISSISSIPPI CODE OF 1972; TO REQUIRE THAT AN ELECTION BE HELD FOR THE IMPOSITION OF THE RETAIL ASSESSMENT; TO PROVIDE FOR COLLECTION AND DISBURSEMENT OF THE RETAIL ASSESSMENT BY THE DISTRICT; TO REQUIRE SEPARATE ACCOUNTING AND AN ANNUAL AUDIT; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. (1) As used in this act, the following terms shall have the meanings ascribed to them in this section unless a different meaning is clearly indicated by the context in which they are used: (a) "Board" means the governing board of the district. (b) "County" means Jackson County, Mississippi. (c) "District" or "public improvement district" means a public improvement district to be established within the county by the governing body under this act and Chapter 31, Title 19, *HR26/R2705* H. B. No. …