MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Appropriations

By: Senator(s) Hall, Burton, Blackmon, Johnson (19th), Minor, Scoper, Thames, Turner

AN ACT MAKING AN APPROPRIATION FOR THE PURPOSE OF DEFRAYING THE EXPENSES OF THE STATE TAX COMMISSION, INCLUDING THE HOMESTEAD EXEMPTION DIVISION, THE MOTOR VEHICLE COMPTROLLER FUNCTIONS, THE ALCOHOLIC BEVERAGE CONTROL DIVISION, AND THE BUREAU OF TELECOMMUNICATIONS; FOR THE PURPOSE OF REIMBURSING THE COUNTIES, COUNTY DISTRICTS AND MUNICIPAL SEPARATE SCHOOL DISTRICTS FOR TAX LOSSES INCURRED BY REASON OF THE EXEMPTION OF HOMES FROM CERTAIN AD VALOREM TAXES; AND FOR THE PURPOSE OF PURCHASING MOTOR VEHICLE LICENSE TAGS, FOR FISCAL YEAR 1998.  

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

SECTION 1. The following sum, or so much thereof as may be necessary, is hereby appropriated out of any money in the State General Fund not otherwise appropriated, for the purpose of defraying the expenses of the State Tax Commission, including the Homestead Exemption Division, the Motor Vehicle Comptroller functions, the Alcoholic Beverage Control Division and the Bureau of Telecommunications for the fiscal year beginning July 1, 1997, and ending June 30, 1998 $ 42,672,087.00.

SECTION 2. The following sum, or so much thereof as may be necessary, is hereby appropriated out of any money in the special fund in the State Treasury to the credit of the State Tax Commission which are collected by or otherwise become available for the purpose of defraying the expenses of the commission for the fiscal year beginning July 1, 1997, and ending June 30,

1998 $ 6,744,674.00.

SECTION 3. Of the funds appropriated under the provisions of Sections 1 and 2, not more than the amounts set forth below shall be expended for the respective major objects or purposes of expenditure:

MAJOR OBJECTS OF EXPENDITURE:

Personal Services:

Salaries, Wages and Fringe Benefits $ 27,994,949.00

Travel and Subsistence 2,011,990.00

Contractual Services 12,408,490.00

Commodities 1,904,670.00

Capital Outlay:

Other Than Equipment 0.00

Equipment 863,370.00

Subsidies, Loans and Grants 4,233,292.00

Total $ 49,416,761.00

FUNDING:

General Funds $ 42,672,087.00

Special Funds 6,744,674.00

Total $ 49,416,761.00

AUTHORIZED POSITIONS:

Permanent: Full Time. . . . . . . . . 793

Part Time. . . . . . . . . 26

Time-Limited: Full Time. . . . . . . . . 0

Part Time. . . . . . . . . 0

From the funds provided in the budget category "Personal Services: Salaries, Wages and Fringe Benefits," funds may be expended for the following purposes, in compliance with policies established by the State Personnel Board and any conditions placed on such expenditure:

(a) The components of the Variable Compensation Plan shall be maintained within the constraints of the funds appropriated herein.

(b) Funds shall be used to fund the "Realignment" component at the requirement established by the State Personnel Board.

(c) Subsequent to the application of Realignment, as specified in Subparagraph (b), above, funds shall be used to provide all eligible state employees employed on or before June 30, 1996, a Three Hundred Dollar ($300.00) "In-Service" COLA base salary increase effective July 1, 1997.

(d) All eligible state employees employed on or before June 30, 1996, shall receive a one percent (1%) salary increase on the first day of the month following their anniversary hire date.

(e) To be eligible for the salary increases specified in Subparagraphs (c) and (d), above, employees must have a current overall performance appraisal rating of "meets expectations" (2.0), or above, on the effective date of the increase. Employees who, subsequent to their eligibility date, receive a performance appraisal rating of "meets expectations" (2.0), or above, during Fiscal Year 1998 shall receive the salary increase effective the date of the rating. If an eligible employee is currently at or above end step for his or her job classification, or should this salary increase cause an eligible employee's salary to exceed end step, that portion of the increase exceeding end step shall be built into the employee's base salary.

It is the agency's responsibility to make certain that funds required to be appropriated for Personal Services for Fiscal Year 1999 do not exceed Fiscal Year 1998 funds appropriated for that purpose unless programs and/or positions are added to the agency's budget by the Mississippi Legislature.

Any transfers or escalations shall be made in accordance with the terms, conditions and procedures established by law.

No general funds authorized to be expended herein shall be used to replace federal funds and/or other special funds which are being used for salaries authorized under the provisions of this act and which are withdrawn and no longer available.

SECTION 4. It shall be the duty of the Chairman of the State Tax Commission, and he is hereby empowered to select in the manner provided by Section 27-3-13, Mississippi Code of 1972, such employees as may be necessary to the administration of all acts relating to the exemption of homesteads and the reimbursement of tax losses to the several taxing units of the state, and to assign them to the use of the State Tax Commission.

SECTION 5. The money herein appropriated may be used for any expenses which the commission may legally incur. Provided, however, that no part of the money herein appropriated shall be used for the payment of attorney's fees, except upon recommendation of the Governor with the approval of the Attorney General, nor shall any of said funds be used either directly or indirectly for the purpose of paying any clerk, stenographer, assistant, deputy or other employee who may be related by blood or marriage within the third degree, computed by the rule of civil law, to the official employing or having the right of employment or selection thereof, except that when the relationship is by affinity and the person is dead through whom the relationship was established, this rule shall not apply. In the event of any such payment, then the official or person approving and making such payment shall be liable to return to the State of Mississippi and to pay into the State Treasury to the credit of the General Fund three (3) times any such amount so paid to be recovered at suit by the Attorney General.

SECTION 6. The Commissioner of Revenue may on a case by case basis, within funds available, recommend that corrective salary adjustments be made to the compensation of employees in cases where a salary inequity exists between employees of equivalent class and experience, and based on a bona fide staffing need, upward reallocate positions and realign Tax Commission specific classifications. The Commissioner may also award productivity increases to employees in the tax auditor classifications based on their tenure with the Tax Commission and their documented performance exceeding expectations. All of these actions shall apply only to future salaries and must be approved by the State Personnel Board.

SECTION 7. The Commissioner of Revenue may, within funds available, realign effective July 1, 1997, the following classifications: Exec 2/Commissioner of Revenue, Deputy, Exec 2/TC-Tax Administrative Assistant, Exec 2/TC-Tax Bureau Directors I and II, TC-Tax Bureau Director Deputy, TC-Division Directors I and II, TC-Tax Specialist, and TC-Tax Administrator by six (6) pay steps and the ABC Regional Enforcement Captain, ABC Enforcement Agent Senior and ABC Enforcement Agent by twelve (12) pay steps.

SECTION 8. Of the funds appropriated under the provisions of Sections 1 and 2, funds are included to defray the cost of reallocating one (1) position from Secretary Principal to Personnel Technician at an annualized cost not to exceed Three Thousand Nine Hundred Ninety-five Dollars ($3,995.00).

SECTION 9. Of the funds appropriated in Section 1, the following sum shall be transferred to the State Tax Commission - STARS Acquisition Fund, a special fund in the State Treasury, during fiscal year 1998 $ 4,232,613.00.

SECTION 10. Of the funds herein appropriated, an amount not to exceed Two Hundred Thousand Dollars ($200,000.00) may be transferred to the Institutions of Higher Learning - University Research Center, Mississippi Automated Resource Information System (MARIS) for the purpose of funding a joint project to convert 1996 aerial photography of the state into a standard digital format commonly referred to as a digital orthophoto quadrangle.

SECTION 11. The following sum, or so much thereof as may be necessary, is hereby appropriated out of any money in the State General Fund not otherwise appropriated, to the State Tax Commission for the purpose of reimbursing the counties of the state, the road districts and school districts therein and the municipal separate school districts, for tax losses incurred by reason of the exemption of homes from certain ad valorem taxes under the provisions of Section 27-33-1 et seq., Mississippi Code of 1972, for the fiscal year beginning July 1, 1997, and ending June 30, 1998 $ 73,200,000.00.

SECTION 12. Each county, road district, school district and municipal separate school district which has incurred a tax loss that is reimbursable under Section 11 shall be reimbursed a sum which is equivalent to the amount of tax loss produced by the application of tax rates annually fixed for maintenance and current expenses to the assessed value of homes, or so much thereof as has been lawfully authorized under the provisions of Section 27-33-1 et seq., Mississippi Code of 1972.

The disbursements from the funds appropriated under the provisions of Section 11 shall be based upon the certificates required of the clerks of the county boards of supervisors and of the clerks of the municipalities, which certificates shall conform strictly in every respect to the requirements of the provisions of Section 27-33-1 et seq., Mississippi Code of 1972.

All disbursements from the funds appropriated under the provisions of Section 11 shall be made strictly in accordance with the provisions of Section 27-33-1 et seq., Mississippi Code of 1972, and no disbursements other than those clearly authorized by those sections shall be made, the provisions of any other law to the contrary notwithstanding.

SECTION 13. The following sum, or so much thereof as may be necessary, is hereby appropriated out of any money in the State General Fund not otherwise appropriated, to the License Tag Commission for the purchase and delivery of motor vehicle license tags for the fiscal year beginning July 1, 1997, and ending

June 30, 1998 $ 3,469,500.00.

None of the funds appropriated in this section shall be expended to purchase motor vehicle license tags made or manufactured by any department, agency or instrumentality of a state other than the State of Mississippi. None of the funds appropriated in this Section shall be used for the purchase of bolts, nuts or other fastening devices for attaching said motor vehicle license tags. Provided, further, that all motor vehicles belonging to any state department, agency, commission, institution or any other division of State Government shall have license tags which shall bear the words "State Property" at the bottom of such license tags.

SECTION 14. Of the funds appropriated under the provisions of Section 13, not more than the amounts set forth below shall be expended for the respective major objects or purposes of expenditure:

MAJOR OBJECTS OF EXPENDITURE:

Personal Services:

Salaries, Wages and Fringe Benefits $ 0.00

Travel and Subsistence 0.00

Contractual Services 7,000.00

Commodities 3,462,500.00

Capital Outlay:

Other Than Equipment 0.00

Equipment 0.00

Subsidies, Loans and Grants 0.00

Total $ 3,469,500.00

SECTION 15. The money appropriated under the provisions of Sections 1, 11 and 13 shall be paid by the State Treasurer out of any money in the State General Fund not otherwise appropriated, and the money appropriated under the provisions of Section 2 shall be paid by the State Treasurer out of any money in the special fund to the credit of the State Tax Commission, upon warrants issued by the State Fiscal Officer; and the State Fiscal Officer shall issue his warrants upon requisitions signed by the proper person, officer or officers in the manner provided by law.

SECTION 16. This act shall take effect and be in force from and after July 1, 1997.