Miss. Code Ann. § 21-43-105

For the purposes of Sections 21-43-101 through 21-43-133 the following terms shall have the meanings ascribed herein unless the context shall otherwise require: (a) “District” means a business improvement district established pursuant to Sections 21-43-101 through 21-43-133 . (b) “District management group” means an established and independent Mississippi non-profit corporation and may also include a local Chamber of Commerce, a downtown development corporation, a Main Street Project or a department of a local municipality as determined solely by a simple majority of the property owners included in the district. (c) “District plan” means a set of goals and strategies as collectively determined by a majority of the property owners included in the district and as incorporated within Sections 21-43-101 through 21-43-133 . (d) “Improvements” means any capital project constructed within the public areas, with the approval of the municipality, for any business improvement district or services established under Sections 21-43-101 through 21-43-133 to improve the appearance or economic functioning of property located within the district including, but not limited to: (i) Parks and related facilities; (ii) Sidewalks, street curbing, street medians, planting areas, underground utilities, lighting standards or fountains; (iii) Trees, shrubs, flowers or other vegetation; (iv) Security services which may include assistance to public law enforcement through employment of private security personnel and the purchase of equipment or technology; (v) Economic development services and assistance including, but not limited to, promotion of business, retail or industrial development developer recruitment, business recruitment, business marketing and business retention; (vi) Parking management; (vii) Street and sidewalk cleaning; (viii) Recreational and/or cultural activities; (ix) Training programs for employees of businesses within the district; (x) Any other services, events or activities which will enhance the economic prosperity, enjoyment, appearance, image and safety of the district; (xi) Refuse collection and disposal services; (xii) The production and marketing of special events and festivals; (xiii) Management of public facilities; (xiv) Fire prevention services; (xv) Water and sewer system enhancement; (xvi) Drainage enhancements; (xvii) Signage installation and removal; (xviii) Planning studies; (xix) Marketing studies; (xx) Tourism development services; and (xxi) Collective community child care centers. (e) “Property owner” means that person or persons, entity or entities possessing a majority of the ownership interest in a piece of taxable real property. (f) “Tax exempt properties” means properties which are exempt from certain real property taxes pursuant to Section 27-31-1 .