House Bill 315

AN ACT TO PROVIDE THAT EQUIPMENT THAT IS ATTACHED TO ANY OWNER-OCCUPIED RESIDENTIAL BUILDING OR SWIMMING POOL AS PART OF A SOLAR ENERGY SYSTEM SHALL BE EXEMPT FROM AD VALOREM TAXATION, EXCEPT AD VALOREM TAXES FOR SCHOOL DISTRICT PURPOSES, FOR A PERIOD OF TEN YEARS FROM THE DATE OF ACQUISITION OF THE EQUIPMENT; AND FOR RELATED PURPOSES.

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

SECTION 1. Equipment purchased after July 1, 2009, that is attached to any owner-occupied residential building or swimming pool as part of a solar energy system shall be exempt from ad valorem taxation, except ad valorem taxes for school district purposes, for a period of ten (10) years from the date of acquisition of the equipment. For the purposes of this section, the term "solar energy system" means any device that uses the heat of the sun as its primary energy source and is used to heat or cool the interior of a structure or swimming pool or to heat water for use within a structure or swimming pool. The term "solar energy system" includes, but is not limited to, systems utilizing solar collectors, solar cells and passive roof ponds.

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 July 1, 2009.