Senate Bill 3187

AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF ANY COUNTY, AND THE GOVERNING AUTHORITIES OF ANY MUNICIPALITY, TO EXEMPT FROM AD VALOREM TAXATION FOR THE 2001 CALENDAR YEAR, A TOTAL LOSS AS A RESULT OF A TORNADO OCCURRING DURING THE MONTH OF FEBRUARY 2001; 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, and the governing authorities of any municipality, may exempt from ad valorem taxation for the 2002 calendar year, real estate that was a total loss as a result of a tornado occurring during the month of February 2001.

(2) Any request for an exemption under this section must be made in writing on an application form prescribed by the board of supervisors or governing authorities, as the case may be, providing full information about the property for which the exemption is requested. The granting of each individual exemption under this section shall be recorded in the official minutes of the board of supervisors or the governing authorities, as the case may be.

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