11-51-55
Section 11-51-55 Crediting of tax collector with municipal taxes on assessment list and with
taxes in litigation generally. The county commission shall, in discharging the duties imposed
upon it under the provisions of law in regard to state and county officers, credit the tax
collector with municipal taxes contained in such assessment list and with taxes in litigation
in the same manner and way and under the same conditions that credits are required to be given
in favor of the collector of the county taxes shown in the assessment list. (Acts 1931, No.
300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §712.)...
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11-51-59
Section 11-51-59 Final report by tax collector as to uncollected balances of insolvent taxes
and taxes in litigation; crediting of tax collector for same. At the same time the county
tax collector makes final report of the uncollected balance of insolvent taxes as provided
by law for state and county taxes to the county commission, he shall embrace in and as a part
of said report the uncollected balance of insolvent municipal taxes and taxes in litigation
in the same manner and way as he is required to make for state and county taxes, including
the taxes still in litigation, and the county commission shall allow the collector credit
for insolvent municipal taxes and taxes in litigation in the same manner and way as the county
commission is authorized to allow credits for insolvent county taxes and taxes in litigation.
(Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §716.)...
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11-51-66
Section 11-51-66 Proceedings for sale of land for payment of taxes - Duties of tax assessor
as to descriptive list. The county tax assessor shall calculate and enter municipal taxes
owing to such municipalities on the descriptive lists coming to him under and in accordance
with the provisions of law in regard to state and county taxes in the same manner and way
that he is required to do as to state and county taxes, and all provisions, proceedings, and
requirements as to state and county taxes shall be applicable to such municipal taxes. (Acts
1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §722.)...
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11-86-5
Section 11-86-5 Appropriations; designation, acquisition, improvement, etc., of lands or buildings
for recreational purposes; joint actions by counties and municipalities. The county commission
of a county or governing body of a municipality may make appropriations from county or municipal
general funds to the recreation board for the support and maintenance of the board, a recreational
program and recreational lands, buildings, equipment, and facilities. The county commission
or municipal governing body may designate for use as parks, playgrounds and recreation centers
and facilities any lands or buildings owned by, leased by, or loaned to the county or municipality.
The county commission or municipal governing body may improve and equip or appropriate funds
to the board for improving and equipping the lands and buildings for recreational purposes.
The county commission or municipal governing body may acquire lands, buildings, and facilities
for recreational purposes by means of...
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40-5-25
Section 40-5-25 List of insolvents and list of errors in assessments - Certification of corrected
lists to Department of Revenue. Within 10 days after the meeting of the county commission
at which such allowances were made, the presiding officer of the commission must certify to
the Department of Revenue and the Comptroller separately the itemized list as ascertained
and allowed by the commission of insolvent taxes, errors in assessments and taxes in litigation,
showing in each instance the name of the taxpayer and the amount of state taxes and special
taxes charged against him and, in the case of taxes in litigation, showing also when and in
what court suit was brought; and if such lists are found to be correct and have been approved
by the Department of Revenue, the Comptroller must, upon the final settlement of the collector,
allow him credit for the amount of state taxes and special state taxes shown by such lists.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §211.)...
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11-91-1
Section 11-91-1 Provision by governing bodies of counties and municipalities for group life,
health, accident, etc., insurance, etc., for officers and employees authorized. (a) The council,
commission, or similar governing body of each municipal corporation, the board of directors
of each incorporated municipal board, the county commission of each county, the board of education
of each city and the board of education of each county, now existing or established after
August 16, 1947, shall have power and authority to contract for and obtain and maintain policies
of group life, health, accident, and hospitalization insurance or any one or more of them
and shall have power and authority to contract for and obtain and maintain individual annuity
contracts, retirement income policies or group annuity contracts to provide a retirement plan
for the benefit of such of the officers and employees of such municipality, incorporated municipal
board, county, or board as may be determined by such...
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11-51-46
Section 11-51-46 Preparation, etc., of assessment forms, etc., for use by tax assessor. It
shall be the duty of the Department of Revenue in preparing the form of assessment required
by law to make the provisions for the assessor to indicate in the assessment list what property
assessed, if any, is situated in such municipalities; and, in the abstract of duties placed
on such form, the Department of Revenue may place instructions to the assessor such as will
advise him of his duty in making assessments of property subject to municipal taxation. (Acts
1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §704.)...
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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This
section shall apply only to Jackson County. (b) As used in this section, sales and use tax
means a tax imposed by the state sales and use tax statutes and such other acts applicable
to Jackson County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60,
40-23-61, 40-23-62, and Section 40-23-63. (c) Subject to the outcome of the referendum provided
for herein, the County Commission of Jackson County may, upon a majority vote of the members,
levy, in addition to all other taxes, including, but not limited to, county and municipal
gross receipts license taxes, a privilege license tax in an amount up to one cent against
each dollar of gross sales or gross receipts. The gross receipts of any business and the gross
proceeds of all sales which are presently exempt under the state sales and use tax statutes
are exempt from the tax authorized by this section. (d) The tax levied by...
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11-52-30
Section 11-52-30 Territorial jurisdiction; approval of maps or plats; regulations; limits on
exercise of powers. (a) Except as otherwise provided herein, the territorial jurisdiction
of any municipal planning commission shall include all land located in the municipality and
all land lying within five miles of the corporate limits of the municipality and not located
in any other municipality; except that, in the case of any nonmunicipal land lying within
five miles of more than one municipality having a municipal planning commission, the jurisdiction
of each municipal planning commission shall terminate at a boundary line equidistant from
the respective corporate limits of such municipalities. Any alterations of a municipal planning
commission based upon annexation or deannexation of property within the corporate limits of
a municipality shall occur once a year on the first day of January and shall take effect for
any annexations which were finalized on or before the preceding first day...
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11-85-3
Section 11-85-3 Organization, staff, procedure, etc.; appropriation and expenditure of funds.
(a) Except as otherwise provided in this article, the provisions of Sections 11-52-4, 11-52-5,
and 11-52-6 relative to organization, rules, staff, finances, procedure, and miscellaneous
powers and duties of municipal planning commissions shall, so far as applicable, apply to
regional planning commissions. (b) The amount which a regional planning commission may expend
in any year shall be such as may be determined by said regional planning commission, subject
to approval by the Governor, who shall fix the proportion of such expenditure to be borne
by the respective municipalities, counties, and other taxing districts and political subdivisions
within the region. The council or other governing body of each such municipality, the county
commission of each such county and the appropriating body of each such taxing district or
political subdivision within the region are hereby authorized to...
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