Q Once a drainage control district expands, with the requisite Mississippi court approval, may a drainage control district continue to tax properties within the pre-expansion borders of the district while not taxing properties in the expanded area until the project has final federal approval?

A No, Sections 51-35-333 and 27-35-3 require all property in the district to be taxed. Section 51-35-333 provides, “the district is empowered to levy annually a special tax upon all the taxable property within the district.” Section 27-35-3 fixes January 1 as the date on which liability attaches to all taxable property. (Attorney General’s Opinion to Turner, January 15, 2016)