MISSISSIPPI LEGISLATURE
2020 Regular Session
To: Ways and Means
By: Representative Bain
AN ACT TO AMEND SECTION 27-51-42.2, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES COUNTY BOARDS OF SUPERVISORS TO GRANT AN AD VALOREM TAX EXEMPTION ON MOTOR VEHICLES OWNED BY PERSONS WHO ARE VOLUNTEER FIREFIGHTERS, TO INCREASE THE AMOUNT OF THE EXEMPTION THAT MAY BE GRANTED AND THE NUMBER OF MOTOR VEHICLES ON WHICH THE EXEMPTION MAY BE GRANTED; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-51-42.2, Mississippi Code of 1972, is amended as follows:
27-51-42.2. The board of
supervisors of any county is authorized to grant an exemption from motor
vehicle ad valorem taxes in the amount of * * * One Hundred
Fifty Dollars ($150.00) or the amount of ad valorem taxes due, whichever is
the lesser amount, on * * * two (2) motor vehicles owned by each resident of
the county who is in active service as a volunteer firefighter for any
municipality, county or fire district in the state. To receive the tax
exemption, such person must make application, under oath, with the county fire
coordinator on a form prepared by the * * * Department of Revenue,
and present evidence that he or she is actively serving as a volunteer
firefighter and has continuously served in such capacity for at least three (3)
consecutive years before making application for the tax credit under this
section. The county fire coordinator shall review all such applications and
shall certify to the county tax collector each person whom he determines to
qualify for the tax credit. The State Fire Marshal shall promulgate rules and
regulations to assist county fire coordinators in defining and prescribing
those persons who may qualify for the tax credit under this section as active
service volunteer firefighters.
SECTION 2. This act shall take effect and be in force from and after July 1, 2020.