MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Ways and Means

By: Representative Woods

AN ACT TO AMEND SECTION 27-41-1, MISSISSIPPI CODE OF 1972, TO AUTHORIZE A TAXPAYER TO PAY CERTAIN AD VALOREM TAXES AND ASSESSMENTS BY THE USE OF A VALID BANK ISSUED CREDIT CARD; TO PROVIDE THAT ANY FEE, CHARGE OR DISCOUNT THAT THE TAX COLLECTOR MAY INCUR AS A RESULT OF THE TAXPAYER'S USE OF SUCH CARD SHALL BE ADDED TO THE AMOUNT OF SUCH TAXES AND FEES; TO AMEND SECTION 27-51-9, MISSISSIPPI CODE OF 1972, TO AUTHORIZE A TAXPAYER TO PAY ALL TAXES, FEES AND OTHER COSTS REQUIRED FOR THE ISSUANCE OF A MOTOR VEHICLE LICENSE TAG OR DECALS BY THE USE OF A VALID BANK ISSUED CREDIT CARD; TO PROVIDE THAT ANY FEE, CHARGE OR DISCOUNT THAT THE TAX COLLECTOR MAY INCUR AS A RESULT OF THE TAXPAYER'S USE OF SUCH CARD SHALL BE ADDED TO ALL OTHER TAXES, FEES AND COSTS FOR THE ISSUANCE OF THE LICENSE TAG OR DECALS; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-41-1, Mississippi Code of 1972, is amended as follows:

27-41-1. Except as may otherwise be provided in Section 27-41-2, all state, county, school, road, levee and other taxing districts and municipal ad valorem taxes, except ad valorem taxes levied for county or district or municipal bonds and other evidences of indebtedness for money borrowed, and interest thereon, heretofore or hereafter assessed or levied shall be due, payable and collectible by the tax collector and shall be paid on or before the first day of February next succeeding the date of the assessment and levying of such taxes. All taxes levied for county and district and municipal bonds and interest thereon, or betterment or improvement assessments, shall be paid by each person assessed therewith on or before the first day of February next succeeding the date of the assessment and levying of the same, at the time of payment of the state and county ad valorem taxes, except as otherwise hereinafter provided in this chapter. The tax collector shall begin to accept payment for such ad valorem taxes or assessments not later than December 26 of the year prior to the year in which such taxes are required to be paid.

Any county may, by an order spread upon the minutes of the board of supervisors, allow the acceptance of partial payments for ad valorem taxes. Any municipality wherein municipal taxes are not collected by the county may, by an order spread upon the minutes of the governing authority of said municipality, allow the acceptance of partial payments for ad valorem taxes. If said partial payments are allowed by the county or municipality, said partial payments shall be made as follows:

(a) One-half (1/2) of all ad valorem taxes due shall be paid on or before February 1.

(b) One-fourth (1/4) of all ad valorem taxes, interest and penalty due shall be paid on or before May 1.

(c) One-fourth (1/4) of all ad valorem taxes, interest and penalty due shall be paid on or before July 1.

If any unpaid balance exists on August 1, then the lands shall be sold at the land sale on the last Monday in August for said unpaid balance.

A taxpayer, at his option, may pay ad valorem taxes or assessments by the use of a valid bank issued credit card issued to or authorized to be used by the taxpayer; however, any fee, charge or discount that the tax collector may incur as a result of the taxpayer's use of such card shall be added to the amount of ad valorem taxes or assessments, and shall be due and payable by the taxpayer at the time of the payment of such ad valorem taxes or assessments.

All ad valorem taxes, however, assessed against motor vehicles as prescribed by the Motor Vehicle Ad Valorem Tax Law of 1958, for any and all purposes and in any and all jurisdictions, shall be paid in full on the date such taxes are due and payable.

SECTION 2. Section 27-51-9, Mississippi Code of 1972, is amended as follows:

27-51-9. For the purposes of this chapter, the fiscal year shall commence on August 1 and shall end on July 31 of each year. The taxable year shall run concurrently with the taxable year in effect in the law pertaining to the payment of the road and bridge privilege license tax on motor vehicles. Except as otherwise provided in Section 27-41-2, ad valorem taxes on motor vehicles shall be collected by the county tax collector for the county and state and by the municipal tax collector for the municipalities. Ad valorem taxes for any ensuing year may be paid during the month as provided in Section 27-19-31, however, and said ad valorem taxes on any motor vehicle must be paid at the same time or prior to the time that the road and bridge privilege license is issued for the subject motor vehicle, unless herein otherwise specifically exempt from such ad valorem taxes. The ad valorem tax on motor vehicles shall be computed on the millage rates in effect at the time such privilege license tax is to be paid.

A taxpayer, at his option, may pay the road and bridge privilege tax, ad valorem tax and any other taxes, fees and costs required for the issuance of a motor vehicle license tag or decals by the use of a valid bank issued credit card issued to or authorized to be used by the taxpayer; however, any fee, charge or discount that the tax collector may incur as a result of the taxpayer's use of such card shall be added to all other taxes, fees and costs for the issuance of the license tag or decals, and shall be due and payable by the taxpayer at the time the license tag or decals are issued.

SECTION 3. This act shall take effect and be in force from and after July 1, 2000.