Mississippi Legislature
2007 Regular Session

Senate Bill 2403

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Bill Text

History of Actions

Amendments

Background

Title

Description: Ad valorem tax; clarify definition of trailers for purposes of an exemption, authorize counties/cities to grant certain exemptions.

Bill Text: [Introduced] [Committee Substitute] [Passed Senate] [Sent to Governor]

History of Actions:

1 01/09 (S) Referred To Finance
2 01/25 (S) Title Suff Do Pass Comm Sub
3 01/31 (S) Committee Substitute Adopted
4 01/31 (S) Passed   {Vote}
5 02/02 (S) Transmitted To House
6 02/07 (H) Referred To Ways and Means
7 02/20 (H) Title Suff Do Pass As Amended
8 03/06 (H) Read the Third Time
9 03/07 (H) Amended
10 03/07 (H) Passed As Amended   {Vote}
11 03/08 (H) Returned For Concurrence
12 03/15 (S) Decline to Concur/Invite Conf
13 03/20 (S) Conferees Named Robertson,Fillingane,Tollison
14 03/22 (H) Conferees Named Watson,Reynolds,Rotenberry
15 03/24 (H) Conference Report Filed
16 03/24 (S) Conference Report Filed
17 03/25 (S) Conference Report Adopted   {Vote}
18 03/28 (H) Recommitted For Further Conf
19 03/28 (S) Motion to Reconsider Entered
20 03/28 (S) Reconsidered
21 03/28 (S) Recommitted For Further Conf
22 03/28 (S) Conference Report Filed
23 03/28 (H) Conference Report Filed
24 03/29 (S) Conference Report Adopted   {Vote}
25 03/29 (H) Conference Report Adopted   {Vote}
26 03/29 (H) Motion to Reconsider Entered
27 03/30 (H) Motion to Reconsider Tabled
28 04/04 (S) Enrolled Bill Signed
29 04/05 (H) Enrolled Bill Signed
30 04/18 Approved by Governor

Amendments/Conference Report:

Adopted [H] Committee Amendment No 1   Voice Vote
   
[H] Amendment Report for Senate Bill No. 2403   

Conference Report
Conference Report # 2

Background Information:

Effective date** See Text
DispositionLaw
DeadlineGeneral Bill/Constitutional Amendment
RevenueNo
Vote type requiredThree/Fifths
Chapter number533

Senate Committee:

House Committee:

Principal Author: Robertson

Code Sections: A 027-0051-0041.1, A 037-0057-0001, A 027-0033-0019

Title: AN ACT TO AMEND SECTION 27-51-41.1, MISSISSIPPI CODE OF 1972, TO CLARIFY THE DEFINITION OF THE TERM "TRAILER" FOR PURPOSES OF AN AD VALOREM TAX EXEMPTION; TO PROVIDE THAT THE REVENUE FROM AD VALOREM TAXES FOR SCHOOL DISTRICT PURPOSES THAT ARE LEVIED UPON LIQUEFIED NATURAL GAS TERMINALS AND CRUDE OIL REFINERIES SHALL BE DISTRIBUTED TO ALL PUBLIC SCHOOL DISTRICTS IN THE COUNTY IN WHICH THE FACILITIES ARE LOCATED IN THE PROPORTION THAT THE AVERAGE DAILY ATTENDANCE OF EACH SCHOOL DISTRICT BEARS TO THE TOTAL AVERAGE DAILY ATTENDANCE OF ALL SCHOOL DISTRICTS IN THE COUNTY; TO AMEND SECTION 37-57-1, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO AMEND SECTION 27-33-19, MISSISSIPPI CODE OF 1972, TO INCLUDE WITHIN THE DEFINITION OF "HOME" OR "HOMESTEAD" UNDER THE HOMESTEAD EXEMPTION LAW THE PORTION OF A BUILDING THAT IS LISTED ON THE NATIONAL REGISTER OF HISTORIC PLACES THAT IS USED SOLELY FOR THE RESIDENCE OF A FAMILY GROUP WHEN THE BUILDING IS OWNED BY THE HEAD OF THE FAMILY AND NOT MORE THAN 10 ROOMS IN THE BUILDING ARE RENTED TO TRANSIENT GUESTS; TO AUTHORIZE THE BOARD OF SUPERVISORS OF ANY COUNTY AND THE GOVERNING AUTHORITIES OF ANY MUNICIPALITY TO GRANT AN EXEMPTION FROM AD VALOREM TAXES, EXCEPT TAXES FOR SCHOOL DISTRICT PURPOSES, ON MOTOR VEHICLES OWNED BY RESIDENTS OF THIS STATE WHO ARE SERVING ON ACTIVE DUTY PURSUANT TO MILITARY ORDERS IN IRAQ OR AFGHANISTAN; TO AUTHORIZE THE STATE TAX COMMISSION TO ADOPT AND PROMULGATE RULES AND REGULATIONS TO ADMINISTER AND IMPLEMENT SUCH PROVISIONS OF THIS ACT; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 05/15/07 at 07:52.

End Of Document
2007/pdf/History/SB/SB2403.htm