Mississippi Advisory Opinions March 18, 1981: AGO 000002752 (March 18, 1981)

AGO 000002752.

Dear Mayor Leggette:

Attorney General Bill Allain has received your letter and has assigned it to me for research and reply. Your letter states:

"In the process of preparing for annexation the Mayor and Board of Aldermen have learned that the boundaries of the Town of Gunnison is an entire section instead of the boundaries shown on the town's maps. Please give me an opinion as to how the Mayor and Board of Aldermen should proceed to officially announce to its new residents that they are within the city limits. Also, do the new residents participate in the June 2, 1981 municipal general election and will the town tax these residents this year?

"We have been reading about Municipal Primary Elec- tions. Is the Town,of Gunnison required to conduct a primary election?

There are no statutory provisions for how a municipality would announce to members of the public the geographical boundaries of the municipality.

Such announcement could be made by an order of the governing authorities authorizing the expenditure of municipal funds to publish the announcement in a newspaper which circulates with- in the municipality or to mail an appropriate announcement to persons who reside within the corporate limits, or both.

In response to your question concerning who may vote in the 19- 81 municipal election, those persons who are lawfully register- ed to vote in the municipality thirty (30) days prior to a muni- cipal election at which they offer to vote are eligible to par- ticipate in such municipal election.

So far as is known here, Gunnison is not a private charter muni- cipality and, if this is so, then the 1981 Gunnison municipal e- lection dates are:

Election When Held First Primary May 12, 1981 Second Primary May 19, 1981 General Election June 2, 1981.

Therefore, the deadline dates for registration for these elections are:

Election Deadline The Primaries April 3, 1981 General Election May 3, 1981.

In response to your question concerning taxation of persons' pro- perty within the corporate limits not previously taxed, reference is made to Section 27-35-55 of the Mississippi Code of 1972, Anno- tated:

" 21-33-55. Property escaping taxation--assessment.

The governing authorities of all municipalities in this state, including private charter municipalities, are hereby authorized and empowered to cause all taxable pro- perty, whether real or personal, within the corporate li- mits, and liable to taxation, which from any cause has es- caped taxation within the past seven years, to be assessed for taxes for each year in which such property has escaped taxation. In all cases of the assessment of property under this section, the governing authorities of any municipality ordering such assessment shall fix a day for the hearing of objections to such assessment, and shall cause the municipal clerk to give to the property owner ten days' written notice, by mail, if the post office address of the owner be known; if the post office address of the owner be unknown, notice shall be given by posting notice for at least ten days in five pub- lic places in the municipality, of the time and place for the hearing of objections to such assessment. ..."

In acting under Section 27-35-55, it is important to note that by order placed on the minutes, the municipal governing autho- rities must ratify, approve and confirm the back assessments and adjudicate that the required statutory notice was given.

Additionally, it is emphasized that assessments under this sec- tion are made by the Municipal Tax Assessor and not by the gov- erning authorities. See City of Jackson v. Belhaven College, 195 Miss. 734, 15 So.2d 621 (1943).

We are informed that Gunnison has a municipal attorney. It is recommended that the governing authorities confer with the muni- cipal attorney before making any determination and taking any action concerning municipal elections and municipal back asses- sment of property.

With kind regards, I am

Very truly yours,

BILL ALLAIN, ATTORNEY GENERAL

BY:

S. E. Birdsong, Jr. Assistant Attorney General

SEB,Jr./mg