History of Actions | Background | Title |
Description: Ad valorem taxation; revise Tax Commission duties regarding its supervision of tax assessors.
| 1 | 01/20/97 | (S) | Referred To Finance | |
| 2 | 02/04/97 | (S) | Died In Committee |
| Effective date | Passage | |
| Disposition | Dead | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| 3/5ths vote required | Yes |
Senate Committee:
Principal Author: Minor
Code Sections: A 025-0043-0006, A 027-0001-0019, A 027-0003-0031, A 027-0003-0051, A 027-0035-0015, A 027-0035-0050, A 027-0035-0113, A 027-0039-0329
Title: AN ACT TO AMEND SECTION 25-43-6, MISSISSIPPI CODE OF 1972, TO REQUIRE AN AGENCY PROPOSING AN ADOPTION OF A RULE OR AN AMENDMENT TO A RULE TO DETERMINE THE ECONOMIC IMPACT OF SUCH RULE OR AMENDMENT; TO REQUIRE THE STATE AUDITOR TO VERIFY SUCH DETERMINATION; TO AMEND SECTIONS 27-1-19, 27-3-31, 27-3-51, 27-35-15; 27-35-50; 27-35-113 AND 27-39-329, MISSISSIPPI CODE OF 1972, TO REVISE THE MANNER IN WHICH THE STATE TAX COMMISSION ADMINISTERS THE DUTIES OF COUNTY TAX ASSESSORS; TO PROVIDE THAT CERTAIN PROVISIONS OF LAW SHALL NOT BE CONSTRUED TO REQUIRE TAX ASSESSORS TO PHYSICALLY INSPECT PROPERTY ANNUALLY; TO REQUIRE THE STATE TAX COMMISSION TO APPLY TO THE APPRAISALS OF PROPERTY THAT IT ASSESSES THE SAME RULES THAT IT APPLIES TO THE APPRAISAL OF PROPERTY IN CLASSES I, II AND III; TO REQUIRE THAT CERTAIN INFORMATION OBTAINED BY THE STATE TAX COMMISSION SHALL BE SHARED WITH COUNTY TAX ASSESSORS UPON REQUEST; TO REMOVE THE REQUIREMENT THAT THE STATE TAX COMMISSION SHALL ANNUALLY CONDUCT CERTAIN STUDIES TO DETERMINE IF EACH COUNTY'S ASSESSMENT RECORDS COMPLY WITH CERTAIN STANDARDS; TO AUTHORIZE COUNTIES TO APPEAL CERTAIN DECISIONS OF THE STATE TAX COMMISSION; TO PROVIDE THAT CERTAIN TAX LEVIES SHALL BE EXEMPT UNDER THE PROVISIONS OF SECTION 27-31-101, MISSISSIPPI CODE OF 1972; AND FOR RELATED PURPOSES.
End Of Document
1997/History/SB\SB2921.htm