MISSISSIPPI LEGISLATURE

1997 Regular Session

To: County Affairs; Ways and Means

By: Representative Clark

AN ACT TO REQUIRE THE BOARD OF SUPERVISORS OF EACH COUNTY TO LEVY AN AD VALOREM TAX IN THE AMOUNT OF ONE-FOURTH MILL ON ALL THE TAXABLE PROPERTY OF THE COUNTY FOR THE PURPOSE OF PROVIDING FUNDS FOR THE SUPPORT AND MAINTENANCE OF THE MISSISSIPPI FIRE FIGHTERS MEMORIAL BURN CENTER; AND FOR RELATED PURPOSES. 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. (1) The board of supervisors of each county shall levy a tax of one-fourth (1/4) mill on all taxable property in the county for the purpose of providing funds for the support and maintenance of the Mississippi Fire Fighters Memorial Burn Center. The county tax collector shall report, in writing, verified by his affidavit, on the first day of each month or within twenty (20) days thereafter, to the State Fiscal Officer and to the clerk of the board of supervisors, all of such taxes collected by him during the preceding month. The county tax collector, at or within the same time, shall pay the proceeds of the tax collected to the State Treasurer who shall deposit such monies in the Mississippi Fire Fighters Memorial Burn Center Fund created under Section 7-9-70.

(2) The ad valorem tax authorized under this section shall not be considered as proceeds of ad valorem taxes for the purposes of the growth limitation on ad valorem taxes under Sections 27-39-320, 27-39-321 or 27-39-305.

SECTION 2. This act shall take effect and be in force from and after October 1, 1997.