MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Ways and Means

By: Representative McCoy

AN ACT TO RATIFY, APPROVE AND CONFIRM PAYMENTS MADE TO MUNICIPALITIES UNDER SECTION 27-65-75, MISSISSIPPI CODE OF 1972; TO PROVIDE THAT THE METHOD HERETOFORE USED BY THE STATE TAX COMMISSION TO COMPUTE PAYMENTS TO MUNICIPALITIES UNDER SECTION 27-65-75, MISSISSIPPI CODE OF 1972, SHALL BE THE METHOD USED TO COMPUTE PAYMENTS AFTER THE EFFECTIVE DATE OF THIS ACT; TO ABATE ANY SUIT BROUGHT BY A MUNICIPALITY TO RECOVER PAYMENTS IN EXCESS OF THE AMOUNTS AUTHORIZED IN THIS ACT; AND FOR RELATED PURPOSES.

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

SECTION 1. All payments made to municipalities before the effective date of this act under Section 27-65-75, Mississippi Code of 1972, are hereby ratified, approved and confirmed as being the proper amount of payments due to all municipalities under Section 27-65-75, Mississippi Code of 1972, for all periods before the effective date of this act. It is the express intent of the Mississippi Legislature that municipalities shall not receive any additional payments under Section 27-65-75, Mississippi Code of 1972, for all periods before the effective date of this act other than what was certified by the State Tax Commission to the State Treasurer pursuant to Section 27-65-73, Mississippi Code of 1972, before the effective date of this act.

SECTION 2. From and after the effective date of this act, the method of computing payments due to municipalities under Section 27-65-75, Mississippi Code of 1972, shall be the same as that used by the State Tax Commission before the effective date of this act unless the method is changed by legislative act.

SECTION 3. Any suit brought by a municipality to recover additional payments under Section 27-65-75, Mississippi Code of 1972, in excess of the amounts authorized in this act are hereby abated.

SECTION 4. If any clause, paragraph or part of this act shall for any reason be adjudged by any court of competent jurisdiction to be void or unconstitutional, such judgement shall not affect, impair or invalidate the remainder of this act, but shall be confined in its operation to the clause, sentence, paragraph or part thereof, directly in controversy in which such judgement shall have been rendered.

SECTION 5. This act shall take effect and be in force from and after its passage.