# Miss. Code Ann. § 27-39-307: Miss. Code Ann. § 27-39-307

> Mississippi · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C39_S39-307

## Section

- **Citation:** Miss. Code Ann. § 27-39-307
- **Heading:** Miss. Code Ann. § 27-39-307
- **Jurisdiction:** Mississippi
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MS Code / Title 27 / Chapter 39 / Section 39-307

## Text

Municipalities may levy ad valorem taxes upon all taxable property within such municipality for general revenue purposes and for general improvements. Further, the governing authorities of any municipality may make additional levies for special purposes as authorized by law. Any such levy which is an increase from the previous fiscal year must be advertised in accordance with Sections 27-39-203 and 27-39-205 . In addition to funding municipal general purposes, the municipal general ad valorem tax levy may be used to supplement any municipal ad valorem tax levy for a special purpose authorized by law, excluding levies for schools, without regard to any statutory millage limitation on such special purpose tax levy; however, nothing herein contained shall be construed to exempt such tax levies from the limitation on total receipts under Section 27-39-321 .

## Nearby sections

- [Miss. Code Ann. § 27-39-17 Miss. Code Ann. § 27-39-17](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C39_S39-17.md)
- [Miss. Code Ann. § 27-39-201 Miss. Code Ann. § 27-39-201](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C39_S39-201.md)
- [Miss. Code Ann. § 27-39-203 Miss. Code Ann. § 27-39-203](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C39_S39-203.md)
- [Miss. Code Ann. § 27-39-303 Miss. Code Ann. § 27-39-303](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C39_S39-303.md)
- [Miss. Code Ann. § 27-39-305 Miss. Code Ann. § 27-39-305](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C39_S39-305.md)
- [Miss. Code Ann. § 27-39-307 Miss. Code Ann. § 27-39-307](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C39_S39-307.md)
- [Miss. Code Ann. § 27-39-309 Miss. Code Ann. § 27-39-309](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C39_S39-309.md)
- [Miss. Code Ann. § 27-39-311 Miss. Code Ann. § 27-39-311](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C39_S39-311.md)
- [Miss. Code Ann. § 27-39-317 Miss. Code Ann. § 27-39-317](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C39_S39-317.md)
- [Miss. Code Ann. § 27-39-319 Miss. Code Ann. § 27-39-319](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C39_S39-319.md)
- [Miss. Code Ann. § 27-39-320 Miss. Code Ann. § 27-39-320](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C39_S39-320.md)
- [Miss. Code Ann. § 27-39-321 Miss. Code Ann. § 27-39-321](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C39_S39-321.md)
- [Miss. Code Ann. § 27-39-323 Miss. Code Ann. § 27-39-323](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C39_S39-323.md)
- [Miss. Code Ann. § 27-39-325 Miss. Code Ann. § 27-39-325](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C39_S39-325.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C39_S39-307. Check the current official text before relying on it. Not legal advice.