MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Transportation; Ways and Means

By: Representative Gadd

AN ACT TO PROVIDE THAT IT SHALL NOT BE UNLAWFUL, SUBJECT TO CERTAIN CONDITIONS AND RESTRICTIONS, FOR A PERSON AT LEAST THIRTEEN YEARS OF AGE TO OPERATE AN ALL-TERRAIN VEHICLE UPON ANY PUBLIC HIGHWAY, ROAD OR STREET IN THIS STATE NOT ON THE DESIGNATED STATE HIGHWAY SYSTEM; TO DEFINE THE TERM "ALL-TERRAIN VEHICLE"; TO AUTHORIZE THE BOARD OF SUPERVISORS OF ANY COUNTY OR THE GOVERNING AUTHORITIES OF ANY MUNICIPALITY TO RESTRICT, REGULATE OR PROHIBIT THE OPERATION OF ALL-TERRAIN VEHICLES UPON THE HIGHWAYS, ROADS AND STREETS UNDER THEIR JURISDICTION; TO PRESCRIBE PENALTIES FOR VIOLATIONS OF THE CONDITIONS, RESTRICTIONS OR PROHIBITIONS FOR THE OPERATION OF SUCH VEHICLES; TO AMEND SECTIONS 27-19-3, 27-51-5 AND 27-51-41, MISSISSIPPI CODE OF 1972, TO EXEMPT ALL-TERRAIN VEHICLES FROM THE MOTOR VEHICLE PRIVILEGE TAX LAWS AND THE MOTOR VEHICLE AD VALOREM TAX LAWS; TO AMEND SECTION 63-13-3, MISSISSIPPI CODE OF 1972, TO EXEMPT ALL-TERRAIN VEHICLES FROM THE MISSISSIPPI MOTOR VEHICLE SAFETY INSPECTION LAW; TO AMEND SECTION 63-1-7, MISSISSIPPI CODE OF 1972, TO EXEMPT A PERSON THIRTEEN YEARS OF AGE OR OLDER FROM THE REQUIREMENT OF HAVING A DRIVER'S LICENSE WHILE OPERATING AN ALL-TERRAIN VEHICLE; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. (1) The term "all-terrain vehicle," as used in this section, means any motorized vehicle manufactured and designed exclusively for off-road use that is fifty (50) inches or less in width, has an unladen dry weight of six hundred (600) pounds or less, travels on three (3), four (4) or more low pressure tires, has a seat designed to be straddled by the operator and uses handlebars for steering control.

(2) Except as provided in subsection (3) of this section, and subject to the requirements of this subsection, it shall not be unlawful for a person who is at least thirteen (13) years of age to operate an all-terrain vehicle upon any public highway, road or street in this state other than a highway, road or street that is on the designated state highway system. However, such vehicle:

(a) If the operator is less than fifteen (15) years of age, must be operated under the direct supervision of a person who is at least twenty-one (21) years of age;

(b) Must be equipped with and display a fluorescent orange flag not less than sixteen (16) inches square mounted upon a stick, pole or rod extending not less than six (6) feet above the ground; and

(c) Shall be subject to and must comply with all traffic rules and regulations applicable to other motor vehicles.

(3) The board of supervisors of any county or the governing authorities of any municipality, by ordinance duly adopted and entered upon their respective minutes, may further restrict or regulate, or may prohibit, the operation of all-terrain vehicles upon the highways, roads and streets under their jurisdiction.

(4) Any person who operates an all-terrain vehicle in violation of subsection (2) of this section, or in violation of any ordinance adopted by the board of supervisors of any county or the governing authorities of any municipality under subsection (3) of this section, shall be subject to the penalties prescribed in Section 63-9-11.

SECTION 2. Section 27-19-3, Mississippi Code of 1972, is amended as follows:

27-19-3. The following words and phrases when used in this article for the purpose of this article have the meanings respectively ascribed to them in this section, except in those instances where the context clearly describes and indicates a different meaning:

(1) "Vehicle" shall mean every device in, upon or by which any person or property is or may be transported or drawn upon a public highway, except devices moved by muscular power or used exclusively upon stationary rails or tracks.

(2) "Commercial vehicle" shall mean every vehicle used or operated upon the public roads, highways or bridges in connection with any business function.

(3) "Motor vehicle" shall mean every vehicle as herein defined which is self-propelled, including trackless street or trolley cars.

(4) "Tractor" shall mean every vehicle designed, constructed or used for drawing other vehicles.

(5) "Motorcycle" shall mean every vehicle designed to travel on not more than three (3) wheels in contact with the ground, except such vehicle as may be included within the term "tractor" as herein classified and defined.

(6) "Truck tractor" shall mean every motor vehicle designed and used for drawing other vehicles and so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn and has a gross vehicle weight (GVW) in excess of ten thousand (10,000) pounds.

(7) "Trailer" shall mean every vehicle without motive power, designed to carry property or passengers wholly on its structure and which is drawn by a motor vehicle.

(8) "Semitrailer" shall mean every vehicle (of the trailer type) so designed and used in conjunction with a truck tractor.

(9) "Foreign vehicle" shall mean every motor vehicle, trailer or semitrailer, which shall be brought into the state otherwise than by or through a manufacturer or dealer for resale and which has not been registered in this state.

(10) "Pneumatic tires" shall mean all tires inflated with compressed air.

(11) "Solid rubber tires" shall mean every tire made of rubber other than pneumatic tires.

(12) "Solid tires" shall mean all tires, the surface of which in contact with the highway is wholly or partly of metal or other hard, nonresilient material.

(13) "Person" shall mean every natural person, firm, copartnership, corporation, joint-stock or other association or organization.

(14) "Owner" shall mean a person who holds the legal title of a vehicle or in the event a vehicle is the subject of an agreement for the conditional sale, lease or transfer of the possession, howsoever thereof, with the right of purchase upon performance of conditions stated in the agreement, and with an immediate right of possession vested in the conditional vendee, lessee, possessor or in the event such or similar transaction is had by means of a mortgage, and the mortgagor of a vehicle is entitled to possession, then such conditional vendee, lessee, possessor or mortgagor shall be deemed the owner for the purposes of this article.

(15) "School bus" shall mean every motor vehicle engaged solely in transporting school children or school children and teachers to and from schools; provided, however, that such vehicles may transport passengers on weekends and legal holidays and during summer months between the terms of school for compensation when the transportation of such passengers is over a route of which not more than fifty percent (50%) traverses the route of a common carrier of passengers by motor vehicle and when no passengers are picked up on the route of any such carrier.

(16) "Dealer" shall mean every person engaged regularly in the business of buying, selling or exchanging motor vehicles, trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor vehicles in this state, and having an established place of business in this state.

(17) "Highway" shall mean and include every way or place of whatever nature, including public roads, streets and alleys of this state generally open to the use of the public or to be opened or reopened to the use of public for the purpose of vehicular travel, and notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair.

(18) "Comptroller" shall mean the Chairman of the State Tax Commission of this state, acting directly or through his duly authorized officers, agents, representatives and employees.

(19) "Common carrier by motor vehicle" shall mean any person who or which undertakes, whether directly or by a lease or any other arrangement, to transport passengers or property or any class or classes of property for the general public in interstate or intrastate commerce on the public highways of this state by motor vehicles for compensation, whether over regular or irregular routes. Not including, however, passenger buses operating within the corporate limits of a municipality in this state or not exceeding five (5) miles beyond the corporate limits of said municipality, and hearses, ambulances, school buses as such. In addition, this definition shall not include taxicabs.

(20) "Contract carrier by motor vehicle" shall mean any person who or which under the special and individual contract or agreements, and whether directly or by a lease or any other arrangement, transports passengers or property in interstate or intrastate commerce on the public highways of this state by motor vehicle for compensation. Not including, however, passenger buses operating wholly within the corporate limits of a municipality in this state or not exceeding five (5) miles beyond the corporate limits of said municipality, and hearses, ambulances, school buses as such. In addition, this definition shall not include taxicabs operating wholly within the corporate limits of a municipality or not exceeding twenty (20) miles beyond the corporate limits of such municipality.

(21) "Private commercial carrier of property by motor vehicle" shall mean any person not included in the terms "common carrier by motor vehicle" or "contract carrier by motor vehicle," who or which transports in interstate or intrastate commerce on the public highways of this state by motor vehicle, property of which such person is the owner, lessee, or bailee, other than for hire, when such transportation is for the purpose of sale, lease, rent, or bailment, or in the furtherance of any enterprise, or who otherwise uses or employs any motor vehicle other than a vehicle designed, constructed and used exclusively for the carriage of passengers in the furtherance of any commercial enterprise. Not including, however, passenger buses operated wholly within the corporate limits of a municipality of this state, or not exceeding five (5) miles beyond the corporate limits of said municipality, and hearses, ambulances, school buses as such. In addition, this definition shall not include taxicabs operating wholly within the corporate limits of a municipality or not exceeding twenty (20) miles beyond the corporate limits of such municipality.

Haulers of fertilizer shall be classified as private commercial carriers of property by motor vehicle.

(22) "Private carrier of passengers" shall mean all other passenger motor vehicle carriers not included in the above definitions. Not including, however, passenger buses operating wholly within the corporate limits of a municipality in this state, or not exceeding five (5) miles beyond the corporate limits of said municipality, and hearses, ambulances, and school buses as such. In addition, this definition shall not include taxicabs operating wholly within the corporate limits of a municipality or not exceeding twenty (20) miles beyond the corporate limits of such municipality. The term "private carrier of passengers" does not include an "all-terrain vehicle" as such term is defined under Section 1 of this act, and all-terrain vehicles are exempt from the provisions of this article.

(23) "Operator" shall mean any person, partnership, joint-stock company or corporation operating on the public highways of the state one or more motor vehicles as the beneficial owner or lessee.

(24) "Driver" shall mean the person actually driving or operating such motor vehicle at any given time.

(25) "Private carrier of property" shall mean any person transporting property on the highways of this state as defined below:

(a) Any person transporting farm products produced on his own farm and also farm supplies, materials, and equipment used in the growing or production of his agricultural products in his own truck.

(b) Any person transporting his own fish, including shellfish, in his own truck.

(c) Any person transporting unprocessed forest products, wherein ownership remains the same, in his own truck.

(26) "Taxicab" shall mean any passenger motor vehicle for hire with a seating capacity not greater than seven (7) passengers.

(27) "Passenger coach" shall mean any passenger motor vehicle with a seating capacity greater than seven (7) passengers, operating wholly within the corporate limits of a municipality of this state or within five (5) miles of the corporate limits of said municipality, or motor vehicles substituted for abandoned electric railway systems in or between municipalities.

(28) "Empty weight" shall mean the actual weight of a vehicle including fixtures and equipment necessary for the transportation of load hauled or to be hauled.

(29) "Gross weight" shall mean the empty weight of the vehicle, as defined herein, plus any load being transported or to be transported.

(30) "Ambulance and hearse." The terms "ambulance" and "hearse" shall have the meaning generally ascribed to them. A hearse or funeral coach shall be classified as a light carrier of property, as defined in Section 27-51-101.

(31) "Regular seats" shall mean each seat ordinarily and customarily used by one (1) passenger, including all temporary, emergency, and collapsible seats. Where any seats are not distinguished or separated by separate cushions and backs, a seat shall be counted for each eighteen (18) inches of space on such seats or major fraction thereof. In the case of a regular passenger-type automobile which is used as a common or contract carrier of passengers, three (3) seats shall be counted for the rear seat of such automobile and one (1) seat shall be counted for the front seat of such automobile.

(32) "Ton" shall mean two thousand (2,000) pounds avoirdupois.

(33) "Leases." No lease shall be recognized under the provisions of this article unless same shall be in writing and shall fully define a bona fide relationship of lessor and lessee, signed by both parties, dated and be in the possession of the driver of the leased vehicle at all times.

(34) "Bus" shall mean any passenger vehicle with a seating capacity of more than seven (7) but shall not include "private carrier of passengers" and "school bus" as defined in paragraphs (15) and (22) of this section.

(35) "Corporate fleet" shall mean a group of two hundred (200) or more marked private carriers of passengers or light carriers of property, as defined in Section 27-51-101, trailers, semitrailers, or motor vehicles in excess of ten thousand (10,000) pounds gross vehicle weight, except for those vehicles registered for interstate travel, owned or leased on a long-term basis by a corporation or other legal entity. In order to be considered marked, the motor vehicle must have a name, trademark or logo located either on the sides or the rear of the vehicle in sharp contrast to the background, and of a size, shape and color that is legible during daylight hours from a distance of fifty (50) feet.

(36) "Individual fleet" means a group of five (5) or more private carriers of passengers or light carriers of property, as defined in Section 27-51-101, owned or leased by the same person and principally garaged in the same county.

Leased vehicles shall be considered as domiciled at the place in the State of Mississippi from which they operate in interstate or intrastate commerce, and for the purposes of this article shall be considered as owned by the lessee, who shall furnish all insurance on the vehicles and the driver of the vehicles shall be considered as an agent of the lessee for all purposes of this article.

SECTION 3. Section 27-51-5, Mississippi Code of 1972, is amended as follows:

27-51-5. The subject words and terms of this section, for the purpose of this chapter, shall have meanings as follows:

(a) "Motor vehicle" shall mean any device and attachments supported by one or more wheels which is propelled or drawn by any power other than muscular power over the highways, streets or alleys of this state. Provided, however, that mobile homes which are detached from any self-propelled vehicles and parked on land in the state are hereby expressly exempt from the motor vehicle ad valorem taxes, but house trailers which are actually in transit and which are not parked for more than an overnight stop are not exempted. The term "motor vehicle" does not include an "all-terrain vehicle" as such term is defined under Section 1 of this act, and all-terrain vehicles are exempt from the motor vehicle ad valorem tax laws.

(b) "Public highway" shall mean and include every way or place of whatever nature, including public roads, streets and alleys of this state generally open to the use of the public or to be opened or reopened to the use of the public for the purpose of vehicular travel, notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance, or repair.

(c) "Administrator of the road and bridge privilege tax law" shall mean the official authorized by law to administer the road and bridge privilege tax law of this state.

SECTION 4. Section 27-51-41, Mississippi Code of 1972, is amended as follows:

27-51-41. (1) The exemptions from the provisions of this chapter shall be confined to those persons or property exempted by this chapter or by the provisions of the Constitution of the United States or the State of Mississippi. No exemption as now provided by any other statute shall be valid as against the tax levied by this chapter. Any subsequent exemption from the tax levied hereunder shall be provided by amendment to this section which shall be inserted in the bill at length.

(2) The following shall be exempt from ad valorem taxation:

(a) All motor vehicles, as defined in this chapter, and including motor-propelled farm implements and vehicles, while in the hands of bona fide dealers as merchandise and which are not being operated upon the highways of this state, shall be exempt from all ad valorem taxes.

(b) All motor vehicles belonging to the federal government or the State of Mississippi or any agencies or instrumentalities thereof shall be exempt from all ad valorem taxes.

(c) All motor vehicles owned by any school district in the state shall be exempt from all ad valorem taxes.

(d) All motor vehicles owned by any fire protection district incorporated in accordance with Sections 19-5-151 through 19-5-207 or by any fire protection grading district incorporated in accordance with Sections 19-5-215 through 19-5-243 shall be exempt from all ad valorem taxes.

(e) All motor vehicles owned by units of the Mississippi National Guard shall be exempt from all ad valorem taxes.

(f) All motor vehicles which are exempted from highway privilege taxes under Section 27-19-1 et seq. shall be exempt from ad valorem taxes.

(g) All motor vehicles operated in this state as common and contract carriers of property, private commercial carriers of property, private carriers of property and buses, all of which have a gross weight in excess of ten thousand (10,000) pounds, shall be exempt from all ad valorem taxes.

(h) Antique automobiles as defined in Section 27-19-47 shall be exempt from all ad valorem taxes.

(i) Street rods as defined in Section 27-19-56.6 shall be exempt from all ad valorem taxes.

(j) Motor vehicles owned by disabled American veterans, or by spouses of deceased disabled American veterans, in accordance with Section 27-19-53, shall be exempt from all ad valorem taxes.

(k) One (1) motor vehicle owned by the unremarried surviving spouse of a member of the Armed Forces of the United States who, while on active duty, is killed or dies and one (1) motor vehicle owned by the unremarried surviving spouse of a member of a reserve component of the Armed Forces of the United States or of the National Guard who, while on active duty for training, is killed or dies shall be exempt from ad valorem taxes.

(l) Motor vehicles owned by recipients of the Congressional Medal of Honor or by former prisoners of war, or by spouses of such deceased persons, in accordance with Section 27-19-54, shall be exempt from all ad valorem taxes.

(m) Any religious society, ecclesiastical body or any congregation thereof shall be exempt from ad valorem taxation on one (1) private carrier of passengers, as defined in Section 27-19-3, owned by it, which is used exclusively for such society and not for profit. All motor vehicles owned by any such religious society or any educational institution having a seating capacity greater than seven (7) passengers and used exclusively for transporting passengers for religious or educational purposes and not for profit shall be exempt from all ad valorem taxes.

(n) All motor vehicles primarily used as rentals under rental agreements with a term of not more than thirty (30) continuous days each and under the control of persons who are engaged in the business of renting such motor vehicles and who are subject to the tax under Section 27-65-231 shall be exempt from all ad valorem taxes.

(o) Antique motorcycles as defined in Section 1 of Senate Bill No. 137, 1997 Regular Session, shall be exempt from all ad valorem taxes.

(p) All-terrain vehicles, as defined under Section 1 of this act, are exempt from all ad valorem taxes.

(3) Any claim for tax exemption by authority of the above-mentioned code sections or by any other legal authority shall be set out in the application for the road and bridge privilege license, and the specific legal authority for such tax exemption claim shall be cited in said application, and such authority cited shall be shown by the tax collector on the tax receipt as his authority for not collecting such ad valorem taxes, and the tax collector shall carry forward such information in his tax collection reports.

(4) Any motor vehicle driven over the highways of this state to the extent that the owner of such motor vehicle is required to purchase a road and bridge privilege license in this state, yet the legal situs of such motor vehicle is located in another state, shall be exempt from ad valorem taxes authorized by this chapter.

(5) If a taxpayer shall sell, trade or otherwise dispose of a vehicle on which the ad valorem and road and bridge privilege taxes have been paid in any county in the state, he shall remove the license plate from the vehicle. Such license plate must be surrendered to the issuing authority with the corresponding tax receipt, if required, and credit shall be allowed for the taxes paid for the remaining tax year on like privilege or ad valorem taxes due on another vehicle owned by the seller or transferor or by the seller's or transferor's spouse or dependent child. If the seller or transferor does not elect to receive such credit at the time the license plate is surrendered, the issuing authority shall issue a certificate of credit to the seller or transferor, or to the seller's or transferor's spouse or dependent child, or to any other person, business or corporation, at the direction of the seller or transferor, for the remaining unexpired taxes prorated from the first day of the month following the month in which the license plate is surrendered. The total of such credit may be used by the person or entity to whom the certificate of credit is issued, regardless of the relative amounts attributed to privilege taxes or to county, school or municipal ad valorem taxes. Any credit allowed for taxes due or any certificate of credit issued may be applied to like taxes owed in any county by the person to whom the credit is allowed or by the person possessing the certificate of credit. No credit, however, shall be allowed on the charge made for the license plate. Such license plates surrendered to the tax collector shall be retained by him, and in no event shall such license plate be attached to any vehicle after being surrendered to the tax collector, nor shall any license plate be transferred from one (1) vehicle to any other vehicle.

(6) If the person owning a vehicle subject to taxation under the provisions of this chapter does not operate such vehicle on the highways of this state from the date of acquisition or, if previously registered, from the end of the anniversary month of the tag and decals to the date on which he makes application for a current license tag or decals, he shall pay such ad valorem tax for a period of twelve (12) months beginning with the first day of the month in which he applies for a current license tag or decals under Chapter 19, Title 27, Mississippi Code of 1972. The owner shall submit an affidavit with an application attesting to the fact that the vehicle was not operated on the highways of this state from the date of acquisition or, if previously registered, from the end of the anniversary month of the tag and decals to the date on which he makes application for the current license tag or decals.

(7) Any person found violating any of the provisions of this section shall be arrested and tried, and if found guilty shall be fined in an amount double the total amount of taxes involved.

SECTION 5. Section 63-13-3, Mississippi Code of 1972, is amended as follows:

63-13-3. No person shall drive or move on any highway any motor vehicle, trailer, semitrailer or pole trailer, or any combination thereof, unless the equipment upon any and every said vehicle is in good working order and adjustment as required in this chapter, and said vehicle is in such safe mechanical condition as not to endanger the driver or other occupant or any person upon the highway. This section shall not apply to disabled vehicles being moved to a garage or service station by means of another vehicle, or to farm trailers engaged in farm operations, or to any farm tractor, combine, cotton picker, semitrailer, pole trailer, or other agricultural or farming equipment or machinery, or any combination thereof, used primarily for agricultural purposes, and not normally used on the public highways of the state. Moreover, pulpwood trucks or log trucks used exclusively during daylight hours shall not be required under the provisions of this chapter to have any lights in addition to headlights and taillights. The provisions of this chapter are not applicable to all-terrain vehicles as defined under Section 1 of this act.

SECTION 6. Section 63-1-7, Mississippi Code of 1972, is amended as follows:

63-1-7. No license issued pursuant to this article shall be required of:

(a) Any person while operating a motor vehicle of the Armed Forces of the United States.

(b) Any nonresident person who has in his immediate possession a valid license to drive a motor vehicle on the highways of his home state or country, issued to him by the proper authorities of his home state or country, or of any nonresident person whose home state or country does not require the licensing of a person to operate a motor vehicle on the highways but does require him to be duly registered. Such person being eighteen (18) years of age or older may operate a motor vehicle in the state for a period of sixty (60) days without securing a license. However, any nonresident person operating a motor vehicle in this state shall be subject to all the provisions of this article, except as specified above.

(c) Any person while operating a road roller, road machinery or any farm tractor or implement of husbandry temporarily drawn, moved or propelled on the highways.

(d) Any engineer or motorman using tracks for road or street, though used in the streets.

(e) Any person thirteen (13) years of age or older while operating an all-terrain vehicle in accordance with the provisions of Section 1 of this act.

SECTION 7. This act shall take effect and be in force from and after July 1, 1999.