MISSISSIPPI LEGISLATURE

2007 Regular Session

To: Finance

By: Senator(s) Davis, Flowers, Albritton, Ross, Kirby

Senate Bill 2445

AN ACT TO REPEAL SECTION 27-33-79, MISSISSIPPI CODE OF 1972, WHICH PROVIDES THAT NO TAXING UNIT SHALL BE REIMBURSED MORE THAN 106% OR LESS THAN THE AMOUNT OF THE REIMBURSEMENT MADE TO THE SAME TAXING UNIT FOR THE NEXT PRECEDING YEAR, UNLESS THE REIMBURSEMENT IS REDUCED AS A RESULT OF A REDUCTION IN APPROVED HOMESTEAD APPLICANTS; AND FOR RELATED PURPOSES.

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

     SECTION 1.  Section 27-33-79, Mississippi Code of 1972, which provides that no taxing unit shall be reimbursed more than one hundred six percent (106%) or less than the amount of the reimbursement made to the same taxing unit for the next preceding year, unless the reimbursement is reduced as a result of a reduction in approved homestead applicants, is repealed.

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