House Bill 793

AN ACT TO CREATE A NEW SECTION TO BE CODIFIED AS SECTION 27-51-42.3, MISSISSIPPI CODE OF 1972, TO AUTHORIZE COUNTY BOARDS OF SUPERVISORS TO GRANT AN AD VALOREM TAX EXEMPTION ON ONE MOTOR VEHICLE OWNED BY EACH RESIDENT OF THE COUNTY WHO IS IN ACTIVE SERVICE AS AN UNCOMPENSATED AUXILIARY OR PART-TIME LAW ENFORCEMENT OFFICER FOR ANY MUNICIPALITY OR COUNTY IN THE STATE IN AN AMOUNT NOT TO EXCEED $100.00 OR THE AMOUNT OF THE AD VALOREM TAXES, WHICHEVER IS THE LESSER; TO AMEND SECTION 27-51-42.2, MISSISSIPPI CODE OF 1972, TO CONFORM CERTAIN LANGUAGE RELATING TO THE MOTOR VEHICLE AD VALOREM TAX EXEMPTION AUTHORIZED TO BE GRANTED BY COUNTY BOARDS OF SUPERVISORS TO EACH RESIDENT OF THE COUNTY WHO IS IN ACTIVE SERVICE AS A VOLUNTEER FIRE FIGHTER FOR ANY MUNICIPALITY, COUNTY OR FIRE DISTRICT IN THE STATE; AND FOR RELATED PURPOSES.

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

SECTION 1. The following shall be codified as Section 27-51-42.3, Mississippi Code of 1972:

27-51-42.3. The board of supervisors of any county is authorized to grant an exemption from motor vehicle ad valorem taxes in the amount of One Hundred Dollars ($100.00) or the amount of ad valorem taxes due, whichever is the lesser amount, on one (1) motor vehicle owned by each resident of the county who is in active service as an uncompensated auxiliary or part-time law enforcement officer for any municipality or county in the state. To receive the tax exemption, such person must make application, under oath, with the chief law enforcement officer of the municipality or county law enforcement agency that he serves on a form prepared by the State Tax Commission, and present evidence that he or she is actively serving as an uncompensated auxiliary or part-time law enforcement officer and has continuously served in such capacity for at least three (3) consecutive years before making application for the tax exemption under this section. The chief law enforcement officer of the municipality or county shall review all such applications and shall certify to the county tax collector each person who he determines to qualify for the tax exemption. The State Tax Commission shall promulgate rules and regulations to assist chief law enforcement officers in defining and prescribing those persons who may qualify for the tax exemption under this section as uncompensated active service auxiliary or part-time law enforcement officers.

SECTION 2. Section 27-51-42.2, Mississippi Code of 1972, is amended as follows:

27-51-42.2. The board of supervisors of any county is authorized to grant an exemption from motor vehicle ad valorem taxes in the amount of One Hundred Dollars ($100.00) or the amount of ad valorem taxes due, whichever is the lesser amount, on one (1) motor vehicle owned by each resident of the county who is in active service as a volunteer fire fighter for any municipality, county or fire district in the state. To receive the tax exemption, such person must make application, under oath, with the county fire coordinator on a form prepared by the State Tax Commission, and present evidence that he or she is actively serving as a volunteer fire fighter and has continuously served in such capacity for at least three (3) consecutive years before making application for the tax exemption under this section. The county fire coordinator shall review all such applications and shall certify to the county tax collector each person whom he determines to qualify for the tax exemption. The State Fire Marshal shall promulgate rules and regulations to assist county fire coordinators in defining and prescribing those persons who may qualify for the tax exemption under this section as active service volunteer fire fighters.

SECTION 3. This act shall take effect and be in force from and after July 1, 2007.