The governing authorities of municipalities shall have the power to cause sidewalks to be constructed and maintained, to determine the material, plans, specifications and grades of the same, and to levy and collect taxes, by special assessment, for the payment of the same.Codes, 1892, § 2944; Laws, 1906, § 3335; Hemingway's 1917, § 5832; 1930, § 2411; 1942, § 3374-126: Laws, 1950, ch 491, § 126, eff. 7/1/1950.
Mississippi Legal Code