2020
Regular Session
Ad valorem taxes; extend reverter on authority for late payment without penalty or interest when exemption was inadvertently extended.
AN ACT TO AMEND SECTION 27-35-157, MISSISSIPPI CODE OF 1972, TO REMOVE THE REVERTER ON THE PROVISION 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; AND FOR RELATED PURPOSES.
11/19/20 at 10:21
H
B
697
House Bill 697
HB 697
H
Law
General Bill/Constitutional Amendment
No
Majority
Passage
394
Ways and Means
F
../../House_cmtes/WM.xml
Finance
F
../../Senate_cmtes/FI.xml
Turner
../../House_authors/Turner.xml
A
../../code_sections/027/00350157.xml
1
02/06 (H) Referred To Ways and Means
2
03/03 (H) Title Suff Do Pass
3
03/10 (H) Passed
../../../../2020/pdf/votes/house/0640006.pdf
4
03/11 (H) Transmitted To Senate
5
05/11 (S) Referred To Finance
6
06/04 (S) Title Suff Do Pass As Amended
7
06/10 (S) Amended
8
06/10 (S) Passed As Amended
../../../../2020/pdf/votes/senate/1560004.pdf
9
06/11 (S) Returned For Concurrence
10
06/17 (H) Concurred in Amend From Senate
../../../../2020/pdf/votes/house/1630025.pdf
11
06/22 (H) Enrolled Bill Signed
12
06/23 (S) Enrolled Bill Signed
13
06/29 Approved by Governor
../../../../documents/2020/pdf/HB/0600-0699/HB0697SG.pdf
../../../../documents/2020/dt/HB/0600-0699/HB0697SG.pdf
../../../../documents/2020/html/HB/0600-0699/HB0697SG.htm
../../../../documents/2020/pdf/HB/0600-0699/HB0697IN.pdf
../../../../documents/2020/dt/HB/0600-0699/HB0697IN.pdf
../../../../documents/2020/html/HB/0600-0699/HB0697IN.htm
../../../../documents/2020/pdf/HB/0600-0699/HB0697PS.pdf
../../../../documents/2020/dt/HB/0600-0699/HB0697PS.pdf
../../../../documents/2020/html/HB/0600-0699/HB0697PS.htm
../../../../documents/2020/pdf/HB/0600-0699/HB0697SG.pdf
../../../../documents/2020/dt/HB/0600-0699/HB0697SG.pdf
../../../../documents/2020/html/HB/0600-0699/HB0697SG.htm
Amendment Report for House Bill No. 697
../../../../documents/2020/pdf/sam/Amendment_Report_for_HB0697.pdf
../../../../../documents/2020/html/sam/Amendment_Report_for_HB0697.htm
Committee Amendment No 1
Adopted
../../../../documents/2020/pdf/sam/HB0697_S_Cmte_Amend_01.pdf
../../../../documents/2020/dt/sam/HB0697_S_Cmte_Amend_01.pdf
../../../../../documents/2020/html/sam/HB0697_S_Cmte_Amend_01.htm
N
../../../../documents/2020/pdf/fiscalnotes/HB0697.pdf