1999 Regular Session
By: Senator(s) Nunnelee
Senate Bill 2386
(As Passed the Senate)
AN ACT TO CODIFY SECTION 37-61-9.1, MISSISSIPPI CODE OF 1972, TO REQUIRE A PUBLIC HEARING AND ADVERTISEMENT OF PROPOSED INCREASES IN LOCAL AD VALOREM TAX EFFORT OF SCHOOL DISTRICTS; TO PROVIDE FOR THE FORM OF SUCH NOTICE; TO REPEAL SECTION 27-39-207, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR THE ADVERTISEMENT OF INTENTION TO INCREASE THE AD VALOREM TAX EFFORT OF A SCHOOL DISTRICT; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. The following provision shall be codified as Section 37-61-9.1, Mississippi Code of 1972:
37-61-9.1. (1) Except as provided in subsection (2), any school district which proposes to budget an increase in its local ad valorem tax effort pursuant to Sections 37-57-105 and 37-57-107, Mississippi Code of 1972, shall hold a public hearing on such proposed tax increase and shall publish a notice of tax increase in accordance with the following procedure:
(a) An advertisement of the proposed tax increase shall be published once each week for two (2) weeks in a newspaper of general circulation that is qualified under state law to publish legal notices;
(b) The advertisement shall state the proposed date, time and place for the hearing by the board on the proposed tax increase, which date shall be not less than seven (7) days after the day the first advertisement is published;
(c) The form and content of the notice of tax increase shall be as follows:
"NOTICE OF TAX INCREASE - (Name of school district)
The (name of school district) will hold a public hearing on the proposed school district budget for the ________ school year on (date and time) at (meeting place) for the purpose of consideration of a proposed local ad valorem tax increase.
The district is currently operating under a budget with projected total revenues of $____________. For the _________ school year, the proposed budget has total projected revenues of $_________________. Of this total amount of projected revenue, ____________ percent is proposed to be financed through local ad valorem taxes.
For the proposed budget for the (199_-199_) year, the district estimates that the operating tax rate will increase by _____ mills from _____ mills to _____ mills, resulting in a _____ percent increase in local tax effort.
All concerned citizens of the district are invited to attend the public hearing on the proposed tax increase."
(d) The hearing on the proposed tax increase shall be held in public, and all interested residents of the district desiring to be heard shall be provided an opportunity to present oral testimony within reasonable time limits;
(e) The hearing may be combined with the regular hearing on the adoption of the school's budget pursuant to Section 37-61-9, Mississippi Code of 1972.
(2) A school district which proposes no budget increase in its local ad valorem tax effort pursuant to Sections 37-57-105 and 37-57-107, Mississippi Code of 1972, or a school district which has reached the mill levy limitation provided for in said sections, shall not be subject to the requirements of subsection (1) above.
SECTION 2. Section 27-39-207, Mississippi Code of 1972, which provides for the advertisement of intention to increase the ad valorem tax effort of a school district, is hereby repealed.
SECTION 3. This act shall take effect and be in force from and after its passage.