MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Ways and Means

By: Representative Compretta

AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF ANY COUNTY BORDERING ON THE GULF OF MEXICO TO EXEMPT FROM AD VALOREM TAXATION ANY BUILDING OR STRUCTURE THAT HAS BEEN DAMAGED BY A HURRICANE AND MEETS THE CRITERIA ESTABLISHED BY THE BOARD FOR ELIGIBILITY FOR THE EXEMPTION; TO PROVIDE THAT THE LENGTH OF THE EXEMPTION SHALL NOT EXCEED 5 YEARS; TO PROVIDE THAT THE GRANTING OF ANY INDIVIDUAL EXEMPTION SHALL BE BY OFFICIAL ACTION OF THE BOARD; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) The board of supervisors of any county bordering on the Gulf of Mexico may exempt from ad valorem taxation, except ad valorem taxes for school district purposes, the following property, located in the county: any building or structure that has been damaged by a hurricane and meets the criteria established by the board for qualification to be eligible for the exemption. The true value of the land upon which the building or structure is located shall not be exempt under this section, nor shall any building or structure damaged by any force other than that resulting from a hurricane be exempt under this section.

(2) The exemption granted under this section may be a full or total ad valorem exemption from taxation; or it may be a limited or partial exemption that exempts the property from any ad valorem taxation over the level of taxation that such property is subject to on January 1, 2000. Any request for an exemption under this section must be made by written application in a form prescribed by the county, providing full information about the property for which the exemption is requested, including the true value of the land involved; however, the true value of the land upon which the building or structure is located shall not be exempt under this section. The exemption shall commence upon the occurrence of the hurricane damage, or on January 1 of the year following such damage, and it shall last for a period of time not to exceed five (5) years. The granting of each individual exemption under this section shall be recorded in the official minutes of the board.

(3) Any exemption granted under this section shall be in addition to all other exemptions heretofore granted by the laws of the State of Mississippi.

SECTION 2. Section 1 of this act shall be codified as a separate code section in Chapter 31, Title 27, Mississippi Code of 1972.

SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before January 1, 2001, whether such claims, assessments, appeals, suits or actions have been begun before January 1, 2001, or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before January 1, 2001, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

SECTION 4. This act shall take effect and be in force from and after January 1, 2001.