Senate Bill 2352

AN ACT TO AMEND SECTION 27-3-31, MISSISSIPPI CODE OF 1972, TO REQUIRE THE STATE TAX COMMISSION TO DETERMINE THE AMOUNT OF SALES TAX REVENUE COLLECTED EACH MONTH ON THE RETAIL SALE OF FOOD FOR HUMAN CONSUMPTION NOT PURCHASED WITH FOOD STAMPS AND ANNUALLY REPORT ITS FINDINGS TO THE LEGISLATURE; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-3-31, Mississippi Code of 1972, is amended as follows:

27-3-31. It shall specifically be the duty of the State Tax Commission, and it shall have power and authority:

(a) To adopt, amend or repeal those rules or regulations necessary to implement the duties assigned to the commission in this section.

(b) Each commissioner and authorized agent, and the secretary of the commission is empowered to administer and certify oaths.

(c) To confer with and advise assessing officers, boards of supervisors and other county officers as to their duties relative to taxation under the law; and to advise them in the collection, filing and preservation of data relative to matters of assessment.

(d) To prepare and have printed in pamphlet form full instructions governing the duties of and the application of the revenue laws of the state to county tax assessors, the clerk and members of the boards of supervisors, and to promptly advise such officers of all decisions of the Supreme Court relating to matters of revenue and taxation when such decisions affect the duties of such officers.

(e) To become familiar with property values and general conditions in the counties of the state and to direct the collection and preservation of data and information pertaining to the quantity and value of property in each county in the state, subject to assessment, necessary to enable the commission to determine the assessed value of classes of property and whether assessments comply with acceptable performance standards as required by Section 27-35-113.

(f) To direct the collection, preparation and preservation of data and information pertaining to the quantity, value and location of property belonging to railroads, persons, corporations and associations which is required to be assessed by the State Tax Commission.

(g) To supervise and direct the preparation of forms for the assessment of property of railroads and public service corporations assessed by the commission, and the filing of their rolls or schedules of assessment.

(h) To determine the location of all property subject to assessment by the commission in the various counties of the state, the municipalities and taxing districts therein, and to ascertain and report as far as practicable the value and ownership of all such property.

(i) To keep informed of the work of the assessors and supervisors of the various counties of the state as required by Section 27-3-51, and to have charge of the details necessary to the equalization by the commission of assessments among the various counties pursuant to Section 27-35-113.

(j) To prepare all forms for tax lists, assessment rolls and perform other duties relating thereto.

(k) To prepare data and statistics relating to property assessments which are deemed advisable for publication or which may be required by the Legislature.

(l) To confer with assessors, supervisors and other local taxing officials who may have business with the commission.

(m) To consider and approve or disapprove all orders of boards of supervisors making increases and decreases in assessments and orders of boards of supervisors granting homestead exemptions.

(n) To have jurisdiction of all taxpayer appeals from decisions on the chairman of the commission to the entire commission, to arrange the time and place of hearing and appeals, and to provide for the preparation and presentation to the full commission of all evidence, documents and other matters necessary and proper for a decision on the matters and questions involved in the appeal.

(o) To direct and supervise the preparation of any record to be filed in any court of the state.

(p) To attend to all appeals from decisions of the State Tax Commission to the courts, and cooperate with the Attorney General and district attorneys to the end that the interests of the state shall be presented fairly and properly to the courts, without undue delay.

(q) To administer and enforce the "Local Option Alcoholic Beverage Control Law," being Section 67-1-1 et seq., except as provided in Section 67-1-23.

(r) To adopt and enforce rules and regulations prescribing the manner and method by which tax returns and documents may be filed with the commission as provided under Section 27-3-83.

(s) To determine the sales tax revenue collected each month on the retail sale of food for human consumption not purchased with food stamps and make a report detailing its findings to the Legislature on December 31, 2007, and each succeeding December 31 thereafter.

SECTION 2. This act shall take effect and be in force from and after its passage.