2018
Regular Session
Ad valorem tax; revise provision regarding payment where county inadvertently allowed exemption to extend beyond period authorized by law.
AN ACT TO AMEND SECTION 27-35-157, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF PROPERTY IS FOUND TO HAVE ESCAPED AD VALOREM TAXATION DUE TO A COUNTY BOARD OF SUPERVISORS HAVING GRANTED AN AD VALOREM TAX EXEMPTION AUTHORIZED BY LAW AND THEN INADVERTENTLY ALLOWING THE EXEMPTION TO EXTEND BEYOND THE PERIOD AUTHORIZED BY LAW FOR THE EXEMPTION, A TAXPAYER MAY PAY THE AD VALOREM TAXES, WITHOUT ANY PENALTY OR INTEREST, WHICH OTHERWISE WOULD HAVE BEEN LEVIED ON THE PROPERTY HAD IT NOT BEEN INADVERTENTLY EXEMPTED FROM AD VALOREM TAXATION BY THE COUNTY BOARD OF SUPERVISORS; TO BRING FORWARD SECTION 27-35-155, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR THE ASSESSMENT OF PROPERTY HAVING ESCAPED AD VALOREM TAXATION, FOR THE PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.
02/27/18 at 16:58
H
B
1461
House Bill 1461
HB 1461
H
Dead
General Bill/Constitutional Amendment
No
Majority
Passage
Ways and Means
F
../../House_cmtes/WM.xml
Finance
T
../../Senate_cmtes/FI.xml
Bain
../../House_authors/Bain.xml
Baria
../../House_authors/Baria.xml
A
../../code_sections/027/00350157.xml
BF
../../code_sections/027/00350155.xml
1
01/15 (H) Referred To Ways and Means
2
01/30 (H) Title Suff Do Pass Comm Sub
3
01/31 (H) Committee Substitute Adopted
4
01/31 (H) Amended
5
01/31 (H) Passed As Amended
../../../../2018/pdf/votes/house/0300021.pdf
6
02/02 (H) Transmitted To Senate
7
02/12 (S) Referred To Finance
8
02/27 (S) Died In Committee
../../../../documents/2018/pdf/HB/1400-1499/HB1461PS.pdf
../../../../documents/2018/html/HB/1400-1499/HB1461PS.htm
../../../../documents/2018/pdf/HB/1400-1499/HB1461IN.pdf
../../../../documents/2018/html/HB/1400-1499/HB1461IN.htm
../../../../documents/2018/pdf/HB/1400-1499/HB1461CS.pdf
../../../../documents/2018/html/HB/1400-1499/HB1461CS.htm
../../../../documents/2018/pdf/HB/1400-1499/HB1461PS.pdf
../../../../documents/2018/html/HB/1400-1499/HB1461PS.htm
Amendment No 1 (Cmte Sub)
Adopted
../../../../documents/2018/pdf/ham/HB1461_H_(Cmte_Sub)_Amend_01.htm
../../../../../documents/2018/html/ham/HB1461_H_(Cmte_Sub)_Amend_01.htm
Voice Vote
N
../../../../documents/2018/pdf/fiscalnotes/HB1461.pdf