MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Ways and Means

By: Representative Compretta

AN ACT TO AUTHORIZE THE LOCAL GOVERNING AUTHORITIES OF A COUNTY OR MUNICIPALITY TO EXEMPT FROM AD VALOREM TAXATION ANY ENVIRONMENTAL POLLUTION CONTROL EQUIPMENT, DEVICES, MACHINERY OR SYSTEMS; 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 or the governing authority of any municipality is authorized, in its discretion, to exempt, partially or totally from ad valorem taxation, except ad valorem taxes for school district purposes, the following: any environmental pollution control equipment, devices, machinery or systems designed to prevent, control, monitor or reduce air or water pollution or solid or hazardous waste.

(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 authority, within two hundred seventy (270) days from the date of the completion of the installation of the environmental pollution control equipment, devices, machinery or systems.

(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. The provisions of Section 1 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 July 1, 1997, whether such claims, assessments, appeals, suits or actions have been begun before July 1, 1997, 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 July 1, 1997, 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.