MISSISSIPPI LEGISLATURE

2019 Regular Session

To: Transportation

By: Representatives Oliver, Burnett, Byrd, Ladner, Lamar, Miles, Rushing, Tullos, White, Wilkes

House Bill 772

AN ACT TO AMEND SECTION 27-39-303, MISSISSIPPI CODE OF 1972, TO REVISE THE AUTHORIZATION FOR A COUNTY TO USE GENERAL FUND MONIES FOR COUNTY ROAD AND BRIDGE CONSTRUCTION BY DELETING THE THIRTY PERCENT CAP AND AUTHORIZING ANY AMOUNT SUBJECT TO REPLENISHMENT IN THE FOLLOWING FISCAL YEAR FROM MONIES RECEIVED FROM THE OFFICE OF STATE AID ROAD CONSTRUCTION; AND FOR RELATED PURPOSES.

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

     SECTION 1.  Section 27-39-303, Mississippi Code of 1972, is amended as follows:

     27-39-303.  The board of supervisors of any county is hereby empowered to levy ad valorem taxes on taxable property in the respective counties in any one (1) year, as shown by the assessment roll containing assessments of property made as of January 1 of the year, and the assessment of motor vehicles as made according to the provisions of the Motor Vehicle Ad Valorem Tax Law of 1958 (Section 27-51-1 et seq.) for all general county purposes, exclusive only of levies for schools at the rate necessary to fund such purposes.

     The board of supervisors of any county is further empowered to expend the proceeds of this levy for any purpose authorized for any other levy which the board of supervisors is authorized to make.  The board of supervisors may authorize general fund expenditures for road and bridge construction; provided that the general fund expenditures * * *do not exceed thirty percent (30%) of the general fund in any one (1) fiscal year are replenished by the county in the succeeding fiscal year with funds the county receives from the Office of State Aid Road Construction; provided that any general fund expenditures shall be subject to the requirements of Section 65-15-21, Mississippi Code of 1972; and the board may authorize general fund expenditures for school purposes when necessary to meet the minimum local ad valorem tax effort required by Section 37-57-1, Mississippi Code of 1972.

     The board of supervisors of any county is further empowered to distribute from the county general fund a portion of the county's share of payments made by the Tennessee Valley Authority to the state in lieu of taxes (a) to the school districts of said county and (b) for construction on the roads and bridges of said county in an amount which bears the same proportion to the total amount of the county's share as the millage for the school fund and road and bridge fund bears to the total millage levied by the county.  In the event said in lieu payments are expended for capital improvements, said payments shall not be subject to the increase limitations specified in Section 27-39-321 or 37-57-107, Mississippi Code of 1972.

     SECTION 2.  This act shall take effect and be in force from and after July 1, 2019.