Bill Text | History of Actions | Background | Title |
Description: Ad valorem taxation; clarify deadline for application for exemption for new enterprise, addition or expansion (STC).
Bill Text: [Introduced]
| 1 | 01/21 (H) Referred To Ways and Means | |
| 2 | 02/05 (H) Died In Committee |
| Effective date | July 1, 2002 | |
| Disposition | Dead | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| Vote type required | Majority |
House Committee:
Principal Author: McCoy
Code Section: A 027-0031-0107
Title: AN ACT TO AMEND SECTION 27-31-107, MISSISSIPPI CODE OF 1972, TO REMOVE THE REQUIREMENT THAT APPLICATIONS FOR AN EXEMPTION FROM MUNICIPAL OR COUNTY AD VALOREM TAXATION FOR A NEW ENTERPRISE OR FOR AN EXPANSION OR ADDITION MUST BE FILED IN TRIPLICATE; TO PROVIDE THAT SUCH APPLICATION MUST BE FILED ON OR BEFORE JUNE 1 OF THE YEAR IMMEDIATELY FOLLOWING THE YEAR OF COMPLETION OF THE NEW ENTERPRISE OR COMPLETION OF THE EXPANSION OR ADDITION; TO CLARIFY THE ROLE OF THE STATE TAX COMMISSION IN DETERMINING THE ELIGIBILITY FOR SUCH EXEMPTION; AND FOR RELATED PURPOSES.
End Of Document
2002/html/History/HB/HB1314.htm