MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Finance

By: Senator(s) Minor

AN ACT TO RATIFY, APPROVE AND CONFIRM THE METHOD EMPLOYED BY THE STATE TAX COMMISSION TO CALCULATE PAYMENTS MADE TO MUNICIPALITIES UNDER THE PROVISIONS OF SECTION 27-65-75, MISSISSIPPI CODE OF 1972; TO PROVIDE THAT THE METHOD HERETOFORE UTILIZED BY THE STATE TAX COMMISSION TO COMPUTE PAYMENTS TO MUNICIPALITIES UNDER SECTION 27-65-75, MISSISSIPPI CODE OF 1972, SHALL BE THE METHOD UTILIZED TO COMPUTE PAYMENTS AFTER THE EFFECTIVE DATE OF THIS ACT; TO ABATE ANY SUIT BROUGHT BY A MUNICIPALITY TO RECOVER PAYMENTS IN EXCESS OF THE AMOUNTS AUTHORIZED IN THIS ACT; AND FOR RELATED PURPOSES.

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

SECTION 1. The method employed by the State Tax Commission to calculate all payments made to municipalities under the provisions of Section 27-65-75, Mississippi Code of 1972, prior to the effective date of this act, is hereby ratified, approved and confirmed as being the proper method of calculating payments due to all municipalities under the provisions of Section 27-65-75, Mississippi Code of 1972, for all periods prior to the effective date of this act. It is the express intent of the Mississippi Legislature that, for all periods prior to the effective date of this act, municipalities shall not receive any additional payments under Section 27-65-75, Mississippi Code of 1972, as a result of any change in the method of calculating such payments.

SECTION 2. From and after the effective date of this act, the method of computing payments due to municipalities under the provisions of Section 27-65-75, Mississippi Code of 1972, shall be the same as that utilized by the State Tax Commission prior to the effective date of this act unless the method is changed by legislative act.

SECTION 3. Any suit brought by a municipality to recover additional payments under Section 27-65-75, Mississippi Code of 1972, in excess of the amounts authorized in this act are hereby abated.

SECTION 4. If any clause, paragraph, or part of this act shall for any reason be adjudged by any court of competent jurisdiction to be void or unconstitutional, such judgement shall not affect, impair or invalidate the remainder of this act, but shall be confined in its operation to the clause, sentence, paragraph or part thereof, directly in controversy in which such judgement shall have been rendered.

SECTION 5. This act shall take effect and be in force from and after its passage.