1998 Regular Session
To: Ways and Means
By: Representatives Moore, Ellzey
House Bill 1795
AN ACT TO AUTHORIZE COUNTY BOARDS OF SUPERVISORS AND MUNICIPAL GOVERNING AUTHORITIES TO EXEMPT FROM AD VALOREM TAXATION PROPERTY USED FOR OR IN ASSOCIATION WITH COMMERCIAL POULTRY HOUSES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) County boards of supervisors and municipal governing authorities may, in their discretion and upon application of a taxpayer, grant exemptions from ad valorem taxation, except ad valorem taxes for school district purposes, for property used for or in association with commercial poultry houses. The time of any such exemption shall be for a period not to exceed the total of ten (10) years. However, boards of supervisors and municipal governing authorities, in lieu of granting an exemption for one (1) period of ten (10) years, may grant the exemption for a period of less than ten (10) years. If the initial exemption period granted is less than ten (10) years, boards of supervisors and municipal governing authorities may grant a subsequent consecutive period or periods to follow the initial period of exemption, provided that the total of all periods of exemption shall not exceed ten (10) years. Any exemption granted under this section shall be in addition to any other exemption granted by law.
(2) Any taxpayer desiring to obtain the exemption authorized by this section shall first file a written application therefor with the county board of supervisors or municipal governing authorities, as appropriate, containing such information as the board of supervisors or governing authorities, as appropriate, may require.
SECTION 2. 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 3. This act shall take effect and be in force from and after January 1, 1999.