Senate Bill 2443

AN ACT TO AMEND SECTION 65-15-7, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE BOARD OF SUPERVISORS OF A COUNTY MAY USE AN AD VALOREM TAX LEVIED FOR CONSTRUCTING AND MAINTAINING BRIDGES FOR THE CONSTRUCTION, RECONSTRUCTION AND MAINTENANCE OF PUBLIC ROADS IN THE COUNTY IF THE STATE AID ENGINEER HAS CERTIFIED THAT ALL THE BRIDGES IN THE COUNTY HAVE A SUFFICIENCY RATING OF GREATER THAN FIFTY, AS DETERMINED BY NATIONAL BRIDGE INSPECTION STANDARDS; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 65-15-7, Mississippi Code of 1972, is amended as follows:

65-15-7. The board of supervisors of any county may, in its discretion, levy annually an ad valorem tax on all taxable property of the county, to be used for constructing and maintaining all bridges and culverts on the public roads throughout the county; however, if the State Aid Engineer has certified that all the bridges in the county have a sufficiency rating of greater than fifty (50), as determined by National Bridge Inspection standards, the ad valorem tax may be used for the construction, reconstruction and maintenance of public roads throughout the county.

SECTION 2. This act shall take effect and be in force from and after July 1, 2004.