Senate Bill 2231

AN ACT TO EXEMPT A PORTION OF THE ASSESSED VALUE OF EGG HOUSES, PULLET HOUSES AND BROILER HOUSES FROM AD VALOREM TAXATION FOR A PERIOD OF TEN YEARS; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) From and after January 1, 2011, twenty-five percent (25%) of the assessed value of all existing egg houses, pullet houses and broiler houses shall be exempt from all ad valorem taxation for a period of ten (10) years conditioned on continued verifiable production.

(2) From and after January 1, 2011, twenty-five percent (25%) of the assessed value of all new egg houses, pullet houses and broiler houses shall be exempt from all ad valorem taxation for a period of ten (10) years from the date production begins at such egg houses, pullet houses and broiler houses, conditioned on continued verifiable production.

SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

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