House Bill 1575

AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF ANY COUNTY AND THE GOVERNING AUTHORITIES OF ANY MUNICIPALITY TO EXEMPT A CERTAIN AMOUNT OF THE AD VALOREM TAXES LEVIED FOR COUNTY GENERAL FUND PURPOSES OR FOR MUNICIPAL GENERAL FUND PURPOSES, AS THE CASE MAY BE, ON MOTOR VEHICLES OWNED BY A RESIDENT OF THIS STATE WHO HAS SERVED ON ACTIVE DUTY PURSUANT TO MILITARY ORDERS IN ANY WAR, MILITARY CONFLICT OR THEATER OF WAR, AS DESIGNATED BY THE ADJUTANT GENERAL OF THE STATE OF MISSISSIPPI; TO AUTHORIZE THE STATE TAX COMMISSION TO ADOPT AND PROMULGATE RULES AND REGULATIONS TO ADMINISTER AND IMPLEMENT THE PROVISIONS OF THIS ACT; 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, in the discretion of the board or governing authorities, by order duly adopted and entered upon their respective official minutes, may grant an exemption from motor vehicle ad valorem taxes levied by the county for county general fund purposes or levied by the municipality for municipal general fund purposes, as the case may be, in the amount specified in subsection (2) of this section on one (1) motor vehicle owned by a resident of this state who, as a member of the Mississippi National Guard, as a member of the Armed Forces of the United States or as a member of any reserve component of the Armed Forces of the United States has served on active duty pursuant to military orders in any war, military conflict or theater of war, as designated by the Adjutant General of the State of Mississippi.

(2) (a) The amount of motor vehicle ad valorem taxes that a board of supervisors may exempt under the provisions of subsection (1) of this section shall not exceed One Hundred Dollars ($100.00) for each license tag registration year or part of a license tag registration year during which the military service described under subsection (1) of this section was performed.

(b) The amount of motor vehicle ad valorem taxes that the governing authorities of a municipality may exempt under the provisions of subsection (1) of this section shall not exceed Fifty Dollars ($50.00) for each license tag registration year or part of a license tag registration year during which the military service described under subsection (1) of this section was performed.

(3) Upon application to the tax collector for issuance of a motor vehicle license tag and/or decals, any person wishing to be granted the exemption under the provisions of this section shall present to the tax collector a copy of his military orders establishing his right to such exemption, and the applicant shall be entitled to an exemption from county and/or municipal motor vehicle ad valorem taxes in the amount provided for under subsection (2) of this section if the board of supervisors of the county or the governing authorities of the municipality have authorized such exemption.

(4) The State Tax Commission shall adopt and promulgate such rules and regulations as may be necessary to administer and implement the provisions of this section.

SECTION 2. This act shall take effect and be in force from and after March 1, 2007.