MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Ways and Means

By: Representative Broomfield

AN ACT TO PROVIDE THAT PROPERTY OTHERWISE ELIGIBLE FOR TREATMENT AS CLASS I SINGLE-FAMILY, OWNER-OCCUPIED, RESIDENTIAL REAL PROPERTY SHALL NOT BE ELIGIBLE FOR TREATMENT AS CLASS I PROPERTY IF THE OWNER OF THE PROPERTY OR THE OWNER'S SPOUSE HAS FAILED TO COMPLY WITH THE ROAD AND BRIDGE PRIVILEGE TAX LAWS OR ASSERTS THAT ANY MOTOR VEHICLE OWNED BY OR IN THE POSSESSION OF ANY SUCH PERSON HAS ITS LEGAL SITUS IN A COUNTY OTHER THAN WHERE THE PROPERTY IS LOCATED; AND FOR RELATED PURPOSES.

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

SECTION 1. Property otherwise eligible for treatment as Class I single-family, owner-occupied, residential real property shall not be eligible for treatment as Class I property if the owner of the property or the owner's spouse has failed to comply with the road and bridge privilege tax laws or asserts that any motor vehicle owned by or in the possession of any such person, or both, has its legal situs in a county other than that where the property is located.

SECTION 2. Section 1 of this act shall be codified in Chapter 35, Title 27, Mississippi Code of 1972.

SECTION 3. This act shall take effect and be in force from and after its passage.