1998 Regular Session
By: Senator(s) Hall, Burton, Blackmon, Hamilton, Minor, Scoper, Thames, Turner
Senate Bill 3196
(As Sent to Governor)
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 YEARS 1998 AND 1999.
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, 1998, and ending June 30, 1999 $ 39,752,218.00.
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, 1998, and ending June 30,
1999 $ 7,428,915.00.
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:
Salaries, Wages and Fringe Benefits $ 28,875,613.00
Travel and Subsistence 2,011,990.00
Contractual Services 12,768,679.00
Other Than Equipment 0.00
Subsidies, Loans and Grants 679.00
Total $ 47,181,133.00
General Funds $ 39,752,218.00
Special Funds 7,428,915.00
Total $ 47,181,133.00
Permanent: Full Time. . . . . . . . . 796
Part Time. . . . . . . . . 23
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 the policies established by the State Personnel Board and any conditions placed on such expenditures:
(a) The components of the Variable Compensation Plan shall be maintained within the constraints of the funds appropriated herein. Unless otherwise permitted by law, no single event, including promotion, reclassification or reallocation, shall exceed the greater of (1) the difference between the starting salary (start step) of the current classification and the new classification added to the employee's current salary (current step), or (2) the salary that could be paid to an equally qualified, newly hired employee. If an eligible employee is currently at or above the end salary for his or her job classification, then the increase authorized by subparagraphs (b), (c) and (d) shall be built into the employee's base salary. To be eligible, employees may not have a current performance rating below "meets expectations" (2.0), as of the effective date of the increase. Employees who subsequently receive a performance rating of "meets expectations" or above during Fiscal Year 1999 shall receive the salary increase effective the date of the rating.
(b) Funds are provided to adjust the Variable Compensation Plan, including realignment, to ensure that all full time employees receive a minimum increase of Six Hundred Dollars ($600.00) and not more than Nine Hundred Dollars ($900.00), to the next higher step.
(c) Funds are provided for MH-Direct Care Worker Classifications to receive an average increase of One Thousand Five Hundred Dollars ($1,500.00). It is the intention of the Legislature that MH-Direct Care Worker Classifications increases resulting from the provisions of Senate Bill No. 2100, 1997 Regular Session, may be fully implemented as funds become available.
(d) Funds are provided for a Nine Hundred Dollar ($900.00) increase for Information Technology positions. Agencies may effect additional increases in accordance with the Information Technology Special Compensation Plan established by the State Personnel Board as funds become available.
It is the agency's responsibility to make certain that funds required to be appropriated for "Personal Services" for Fiscal Year 2000 do not exceed Fiscal Year 1999 funds appropriated for that purpose unless programs 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 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, 1998, and ending June 30, 1999 $ 75,000,000.00.
SECTION 7. Each county, road district, school district and municipal separate school district which has incurred a tax loss that is reimbursable under Section 6 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 6 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 6 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 8. 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, 1998, and ending
June 30, 1999 $ 1,749,825.00.
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 9. Of the funds appropriated under the provisions of Section 8, not more than the amounts set forth below shall be expended for the respective major objects or purposes of expenditure:
MAJOR OBJECTS OF EXPENDITURE:
Salaries, Wages and Fringe Benefits $ 0.00
Travel and Subsistence 0.00
Contractual Services 5,000.00
Other Than Equipment 0.00
Subsidies, Loans and Grants 0.00
Total $ 1,749,825.00
SECTION 10. The following sum, or so much thereof as may be necessary, is hereby appropriated out of any money in the State Treasury to the credit of the State Tax Commission - STARS Acquisition Fund, to the State Tax Commission for the purpose of defraying the expenses of the STARS project, for the period beginning upon passage and ending June 30, 1999
SECTION 11. With the funds provided herein, it is the intention of the Legislature that Sixty Thousand One Hundred Sixty-seven Dollars ($60,167.00) shall be transferred to the Mississippi Department of Information Technology Services for the statewide data network backbone.
SECTION 12. The money herein appropriated shall be paid by the State Treasurer out of any money in the State Treasury to the credit of the proper fund or funds as set forth in this act, 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 13. This act shall take effect and be in force from and after July 1, 1998, except for Section 10 which shall take effect and be in force from and after its passage.