MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Ways and Means

By: Representative Dedeaux

AN ACT TO AUTHORIZE COUNTY BOARDS OF SUPERVISORS AND MUNICIPAL GOVERNING AUTHORITIES TO EXEMPT FROM REAL PROPERTY AD VALOREM TAXES CERTAIN ENERGY SAVING SYSTEMS, EQUIPMENT, DEVICES AND MECHANISMS; AND FOR RELATED PURPOSES. 

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

SECTION 1. (1) The board of supervisors of any county and the governing authorities of any municipality, in their discretion, may exempt, partially or totally from real property ad valorem taxation, except ad valorem taxes for school district purposes, the following: any alternative fuel and renewable energy systems designed to promote clean energy and energy savings, including photo voltaic panels and systems, thermal collectors, hydrogen engine equipment, windmills, generators, solar thermal systems, geothermal systems, fuel cell systems and any other system or equipment recognized by the Energy Division of the Department of Economic and Community Development as energy saving devices or mechanisms.

(2) The exemption granted under this section may be a full or total ad valorem exemption from taxation. The time of the exemption granted under this section shall be for a period of ten (10) years, which shall begin on the date the exemption is granted. Any request for an exemption must be made in writing to the board of supervisors or municipal governing authorities, as appropriate, within two hundred seventy (270) days from the date of the completion of the installation of the energy saving system, equipment, devices or mechanisms.

(3) Any exemption granted under this section shall be in addition to all other exemptions heretofore granted by the laws of the State of Mississippi.

SECTION 2. Section 1 of this act shall be codified in Title 27, Chapter 31, Mississippi Code of 1972.

SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

SECTION 4. This act shall take effect and be in force from and after July 1, 1997.