HB1561_S_Cmte_Amend

SECTION 1. Section 27-31-101, Mississippi Code of 1972, is amended as follows:

[Through June 30, 2025, this section shall read as follows:]

27-31-101. (1) County boards of supervisors and municipal authorities are hereby authorized and empowered, in their discretion, to grant exemptions from ad valorem taxation, except state ad valorem taxation; however, such governing authorities shall not exempt ad valorem taxes for school district purposes on tangible property used in, or necessary to, the operation of the manufacturers and other new enterprises enumerated by classes in this section, except to the extent authorized in Sections 27-31-104 and 27-31-105(2), nor shall they exempt from ad valorem taxes the products of the manufacturers or other new enterprises or automobiles and trucks belonging to the manufacturers or other new enterprises operating on and over the highways of the State of Mississippi. The time of such exemption shall be for a period not to exceed a total of ten (10) years which shall begin on the date of completion of the new enterprise for which the exemption is granted; however, boards of supervisors and municipal authorities, in lieu of granting the exemption for one (1) period of ten (10) years, may grant the exemption in a period of less than ten (10) years. When the initial exemption period granted is less than ten (10) years, the boards of supervisors and municipal authorities may grant a subsequent consecutive period or periods to follow the initial period of exemption, provided that the total of all periods of exemption shall not exceed ten (10) years. The date of completion of the new enterprise, from which the initial period of exemption shall begin, shall be the date on which operations of the new enterprise begin. The initial request for an exemption must be made in writing by June 1 of the year immediately following the year in which the date of completion of a new enterprise occurs. If the initial request for the exemption is not timely made, the board of supervisors or municipal authorities may grant a subsequent request for the exemption and, in such case, the exemption shall begin on the anniversary date of completion of the enterprise in the year in which the request is made and may be for a period of time extending not more than ten (10) years from the date of completion of the new enterprise. Any subsequent request for the exemption must be made in writing by June 1 of the year in which it is granted.

(2) Any board of supervisors or municipal authority which has granted an exemption for a period of less than ten (10) years may grant subsequent periods of exemption to run consecutively with the initial exemption period, or a subsequently granted exemption period, but in no case shall the total of the exemption periods granted for a new enterprise exceed ten (10) years. Any consecutive period of exemption shall be granted by entry of an order by the board or the authority granting the consecutive exemption on its minutes, reflecting the granting of the consecutive exemption period and the dates upon which such consecutive exemption period begins and expires. The entry of this order granting the consecutive period of exemption shall be made before the expiration of the exemption period immediately preceding the consecutive exemption period being granted.

(3) (a) The new enterprises for which any or all of the tangible property described in paragraph (b) of this subsection (3) may be exempt from ad valorem taxation, except state ad valorem taxation, ad valorem taxes for school district purposes, and ad valorem taxes on the products thereof or on automobiles and trucks belonging thereto and operating on and over the highways of the State of Mississippi, are enumerated as and limited to the following, as determined by the Department of Revenue:

(i) Warehouse and/or distribution centers;

(ii) Manufacturing, processors and refineries;

(iii) Research facilities;

(iv) Corporate regional and national headquarters meeting minimum criteria established by the Mississippi Development Authority;

(v) Movie industry studios meeting minimum criteria established by the Mississippi Development Authority;

(vi) Air transportation and maintenance facilities meeting minimum criteria established by the Mississippi Development Authority;

(vii) Recreational facilities that impact tourism meeting minimum criteria established by the Mississippi Development Authority;

(viii) Data/information processing enterprises meeting minimum criteria established by the Mississippi Development Authority;

(ix) Technology intensive enterprises or facilities meeting criteria established by the Mississippi Development Authority;

(x) Health care industry facilities as defined in Section 57-117-3;

(xi) Data centers as defined in Section 57-113-21; * * *~~and~~

(xii) Telecommunications enterprises meeting minimum criteria established by the Mississippi Development Authority. The term "telecommunications enterprises" means entities engaged in the creation, display, management, storage, processing, transmission or distribution for compensation of images, text, voice, video or data by wire or by wireless means, or entities engaged in the construction, design, development, manufacture, maintenance or distribution for compensation of devices, products, software or structures used in the above activities. Companies organized to do business as commercial broadcast radio stations, television stations or news organizations primarily serving in-state markets shall not be included within the definition of the term "telecommunications enterprises * * *."; and

(xiii) Controlled environment agriculture enterprises meeting minimum criteria established by the Mississippi Development Authority.

The new enterprises enumerated in this paragraph (a) do not include medical cannabis establishments as defined in the Mississippi Medical Cannabis Act.

(b) An exemption from ad valorem taxes granted under this section may include any or all tangible property, real or personal, including any leasehold interests therein but excluding automobiles and trucks operating on and over the highways of the State of Mississippi, used in connection with, or necessary to, the operation of an enterprise enumerated in paragraph (a) of this subsection (3), whether or not such property is owned, leased, subleased, licensed or otherwise obtained by such enterprise, irrespective of the taxpayer to which any such leased property is assessed for ad valorem tax purposes. If an exemption is granted pursuant to this section with respect to any leasehold interest under a lease, sublease or license of tangible property used in connection with, or necessary to, the operation of an enterprise enumerated in paragraph (a) of this subsection (3), the corresponding ownership interest of the owner, lessor and sublessor of such tangible property shall similarly and automatically be exempt without any action being required to be taken by such owner, lessor or sublessor.

(4) Any exemption from ad valorem taxes granted under this section before March 28, 2019, and consistent herewith, is hereby ratified, approved and confirmed.

[From and after July 1, 2025, this section shall read as follows:]

(i) Warehouse and/or distribution centers;

(ii) Manufacturing, processors and refineries;

(iii) Research facilities;

(iv) Corporate regional and national headquarters meeting minimum criteria established by the Mississippi Development Authority;

(v) Movie industry studios meeting minimum criteria established by the Mississippi Development Authority;

(vi) Air transportation and maintenance facilities meeting minimum criteria established by the Mississippi Development Authority;

(vii) Recreational facilities that impact tourism meeting minimum criteria established by the Mississippi Development Authority;

(viii) Data/information processing enterprises meeting minimum criteria established by the Mississippi Development Authority;

(ix) Technology intensive enterprises or facilities meeting criteria established by the Mississippi Development Authority;

(x) Data centers as defined in Section 57-113-21; * * *~~and~~

(xi) Telecommunications enterprises meeting minimum criteria established by the Mississippi Development Authority. The term "telecommunications enterprises" means entities engaged in the creation, display, management, storage, processing, transmission or distribution for compensation of images, text, voice, video or data by wire or by wireless means, or entities engaged in the construction, design, development, manufacture, maintenance or distribution for compensation of devices, products, software or structures used in the above activities. Companies organized to do business as commercial broadcast radio stations, television stations or news organizations primarily serving in-state markets shall not be included within the definition of the term "telecommunications enterprises * * *."; and

(xii) Controlled environment agriculture enterprises meeting minimum criteria established by the Mississippi Development Authority.

The new enterprises enumerated in this paragraph (a) do not include medical cannabis establishments as defined in the Mississippi Medical Cannabis Act.

(4) Any exemption from ad valorem taxes granted under this section before March 28, 2019, and consistent herewith, is hereby ratified, approved and confirmed.

SECTION 2. Section 51-7-29, Mississippi Code of 1972, is amended as follows:

51-7-29. For the purposes of this chapter, including but not limited to the construction and maintenance of works of improvement, expenses of the board of commissioners, assessment of benefits, and for repayment of bonds and interest as provided herein, the commissioners of a master water management district shall have authority to assess the lands of the district in proportion to the benefits accruing to * * * ~~said~~ such lands; provided, however, that for the purpose of providing funds with which to clean out, restore, repair and rehabilitate the whole or any part of the drainage system of * * * ~~such~~ a district or for the purpose of cooperating with the United States or any agency thereof in such works, there may be imposed a uniform assessment by the commissioners of such master water management district or, upon resolution of * * * ~~said~~ the commissioners, by the commissioners of a drainage or subdrainage district on each acre of unsubdivided land lying within the master district and a uniform assessment by lot on subdivided land lying within the master district and the records required in this chapter shall show the amount of the assessment in lieu of the amount of benefits accruing to each tract. Taxes levied hereunder are hereby declared to be taxes for maintenance purposes and shall not diminish in any manner the amount of assessed benefits in any such district which is otherwise available for the payment of any outstanding bonds of such district.

The assessments provided for in this section may be made even though evidences of indebtedness have been issued or validated or both prior thereto, but the lien of the holders of any such indebtedness shall not be impaired thereby. No assessments shall be made against lands owned by the State of Mississippi or any political subdivision thereof, or lands owned by the United States of America or any agency thereof. Such assessment shall be made in such manner as to clearly show the name of the owner and the description of the lands against which the assessment is made. When the assessment has been made, the assessment roll shall be filed with the chancery clerk and notice of such assessment shall be given in the same manner that notice is given for other purposes as provided in section 51-7-11. Such notice of assessment shall include the date which the chancellor has set for hearing of any protest of such assessment. Such protest shall affect only the assessment against the person or persons making the protest. The court on * * * ~~said~~ such date, or within thirty (30) days thereafter, shall pass upon the assessment roll; and he or she shall have the authority to approve the roll, order its revision, or modify same, within his or her discretion. After * * * ~~said~~ the roll has been approved by the court, copies thereof certified by the secretary of the board of commissioners shall be transmitted to the boards of supervisors and the tax collectors of the counties within which the lands of * * * ~~said~~ the master water management district are located, and the * * * ~~said~~ boards of supervisors * * * ~~shall~~ may make the levy for taxes upon the * * * ~~said~~ lands on * * * ~~said~~ the assessment roll on such percentage basis as is requested by the board of commissioners. If any landowners or the board of commissioners are aggrieved at any assessment approved by the chancellor, they shall have the right of appeal from the order of the chancellor as provided for under section 51-7-23, but such appeal shall not stay the collection of any tax levied on such assessment. The tax collectors of the respective counties in which such lands are located shall collect the taxes at the regular times provided by law for the collection of real estate taxes, and shall remit such collections to the secretary of * * * ~~said~~ the district within thirty (30) days after expiration of the time provided for payment thereof. All provisions of law for the sale of land for delinquent ad valorem taxes shall be applicable in effecting collection of any delinquent taxes which may be due under provisions of this chapter, and suit may be maintained against any delinquent taxpayer hereunder in the manner provided by law. All liabilities and penalties pertaining to responsibilities and duties of the tax collector generally shall be applicable hereunder.

At any time within three (3) years after the completion of construction of improvements for which assessment has been made under the provisions hereof, or within six (6) months after the effective date of this section, whichever is later, any landowner or group of landowners upon whose lands the original assessment or benefits were improperly or erroneously made may file an action in the chancery court of proper jurisdiction requesting modification or removal of such assessments. Upon a hearing being had on such action the chancellor shall make such findings of fact as the evidence adduced may require and may either confirm the assessments as originally made or may order such changes therein as may be required so that the total cost of the works as constructed may be borne by those lands in the district actually benefited thereby in proportion to the benefits actually conferred thereon by such improvements except as otherwise provided in this section. Such order may be made even though evidences of indebtedness have been issued and validated prior thereto, but the lien of the holders of any such indebtedness shall not be impaired thereby.

SECTION 3. Section 51-7-23, Mississippi Code of 1972, is amended as follows:

51-7-23. Subject to the board of supervisors making the levy for taxes as requested by the board of commissioners, as set out under Section 51-7-29, any order of the chancery court in connection with a master water management district shall have the force of a judgment. Any owner of real property within the district or the board of commissioners may appeal from any such order to the supreme court within twenty (20) days after * * * ~~said~~ the order has been made; but if no appeal is taken within that time, such order shall be deemed conclusive and binding.

SECTION 4. This act shall take effect and be in force from and after July 1, 2023.