MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Local and Private Legislation; Ways and Means

By: Representatives Gadd, McBride, Woods

AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF MARSHALL COUNTY, MISSISSIPPI, TO LEVY AD VALOREM TAXES ON PROPERTY IN THE COUNTY FOR WHICH AN AD VALOREM TAX EXEMPTION IS INITIALLY GRANTED ON OR AFTER THE EFFECTIVE DATE OF THIS ACT UNDER SECTION 27-31-101, MISSISSIPPI CODE OF 1972; TO PROVIDE THAT THE AVAILS OF SUCH AD VALOREM TAX LEVY SHALL BE USED FOR POLICE PROTECTION AND FIRE PROTECTION PURPOSES IN THE COUNTY; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) The Board of Supervisors of Marshall County, Mississippi, in its discretion, is authorized to levy an ad valorem tax in an amount not to exceed two (2) mills on all taxable property in the county for which an ad valorem tax exemption is initially granted on or after the effective date of this act under Section 27-31-101, Mississippi Code of 1972. The avails of the ad valorem tax levy shall be deposited into the general fund of the county and shall be expended for police protection purposes in the county.

(2) The Board of Supervisors of Marshall County, Mississippi, in its discretion, is authorized to levy an ad valorem tax in an amount not to exceed two (2) mills on all taxable property in the county for which an ad valorem tax exemption is initially granted on or after the effective date of this act under Section 27-31-101, Mississippi Code of 1972. The avails of the ad valorem tax levy shall be deposited into the general fund of the county and shall be expended for fire protection purposes in the county.

SECTION 2. This act shall take effect and be in force from and after its passage.