MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Ways and Means

By: Representative Malone

AN ACT TO PARTIALLY EXEMPT FROM AD VALOREM TAXATION POULTRY HOUSES THAT PRODUCE CHICKEN BROILERS FOR SALE AT WHOLESALE; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) From and after January 1, 2001, all poultry houses that produce chicken broilers for sale at wholesale shall be exempt from ad valorem taxation on one-half (1/2) of the assessed value of such poultry houses. The exemption provided in this section shall not apply to ad valorem taxes for school district purposes.

(2) The exemption provided in this section shall be in addition to all other exemptions 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 the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective 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 the date on which this act becomes effective, 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 July 1, 2000.