MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Finance

By: Senator(s) Dickerson, Robertson, Lee, Browning, Scoper, Smith, Hawks, Woodfield, Horhn, Moffatt, Cuevas

AN ACT TO REQUIRE THE STATE TO ANNUALLY PAY TO COUNTIES IN WHICH WILDLIFE MANAGEMENT AREAS ARE LOCATED A CERTAIN AMOUNT IN LIEU OF AD VALOREM TAXES; TO PROVIDE THE MANNER IN WHICH THE PAYMENT SHALL BE DETERMINED; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) The State of Mississippi shall annually pay to counties in which wildlife management areas are located Five Dollars ($5.00) for each acre of land in excess of ten thousand (10,000) acres that is located within such wildlife management areas. This payment shall be in lieu of the ad valorem taxes that would have otherwise been paid on such property if it were privately owned.

(2) The amount of the payment that each county will receive shall be determined by the State Tax Commission based on documentation provided by the county tax assessors under guidelines established by the State Tax Commission.

(3) Payments received by a county pursuant to this section may be utilized in the same manner as ad valorem tax receipts. Payments received pursuant to this section by the counties shall not be included or considered as proceeds of ad valorem taxes for the purpose of the statutory growth limitations on ad valorem taxes.

SECTION 2. This act shall take effect and be in force from and after January 1, 2000.