SB2870 - Conference Report

REPORT OF CONFERENCE COMMITTEE

MADAM PRESIDENT AND MR. SPEAKER:

We, the undersigned conferees, have had under consideration the amendments to the following entitled BILL:

S. B. No. 2870: Levy of forest acreage tax; extend repealer.

We, therefore, respectfully submit the following report and recommendation:

1. That the House recede from its Amendment No. 1.

2. That the Senate and House adopt the following amendment:

Amend by striking all after the enacting clause and inserting in lieu thereof the following:

SECTION 1. Section 49-19-115, Mississippi Code of 1972, is amended as follows:

49-19-115. (1) The board of supervisors of all counties are hereby directed to levy a special tax to be known as "the forest acreage tax." Such tax shall be Two Cents (2¢) per acre on all timbered and uncultivatable lands in the county in order to receive the financial and supervisory cooperation of the State Forestry Commission in carrying out organized forest fire control and other provisions of Sections 49-19-111 through 49-19-117.

(2) In addition to the tax levied under subsection (1) of this section, the board of supervisors of all counties are hereby directed to levy an additional forest acreage tax on all timbered and uncultivatable lands in the county beginning October 1, 1989, and continuing for three (3) succeeding years in the following amounts:

Total Acreage

Increase Tax

Fiscal year ending

September 30, 1990............. 3¢ per acre 5¢ per acre

Fiscal year ending

September 30, 1991............. 2¢ per acre 7¢ per acre

Fiscal year ending

September 30, 1992............. 2¢ per acre 9¢ per acre

Upon completion of the third year, the total acreage tax shall remain at the Nine Cents (9¢) per acre per year * * *.

(3) Uncultivatable lands shall not include bogs, unreclaimed strip mine areas, coastal beach sands, tidal and freshwater marshes, beaver ponds and flood or flowage easements.

(4) Those homeowners described in Section 27-33-67(2), who qualify for the exemptions allowed in Article 1, Chapter 33, Title 27, Mississippi Code of 1972, shall be exempt from any forest acreage tax levied pursuant to this section.

(5) The provisions of this section and the tax levy required herein shall not be applicable to any counties which were not levying such forest acreage tax on January 1, 1989.

(6) This section shall be repealed on June 30, 2008.

SECTION 2. (1) The governing authorities of any municipality may provide partial ad valorem tax exemptions on land used for agricultural purposes that is converted to a residential use as provided in this section.

(2) For agricultural property that is converted to residential use, the governing authorities of a municipality may exempt the assessed value of the property in an amount equal to the difference in the assessed value of the property for agricultural use and the assessed value of the property for residential use. The exemption authorized to be granted under this section shall end at such time as the property is occupied by a homeowner; however, if the property consists of a number of parcels upon which residences are being constructed, the exemption shall continue for each parcel until the residence constructed upon the parcel is occupied by a homeowner.

(3) Any request for an exemption under this section shall be in writing and contain such information about the property for which the exemption is being requested as the governing authorities of the municipality may require. The granting of the exemption shall be recorded in the minutes of the governing authorities of the municipality.

SECTION 3. This act shall take effect and be in force from and after its passage.

CONFEREES FOR THE SENATE CONFEREES FOR THE HOUSE


X (SIGNED)	X (SIGNED)
Thomas E. Robertson	Bobby Shows

X (SIGNED)	X (SIGNED)
Nickey Browning	Pat Montgomery

X (SIGNED)	X (SIGNED)
James Walley	Frank Hamilton