Senate Bill 2712

AN ACT TO AMEND SECTION 27-39-205, MISSISSIPPI CODE OF 1972, TO REVISE THE FORM AND CONTENT OF THE REQUIRED NEWSPAPER ADVERTISEMENT WHEN A COUNTY'S PROPOSED AD VALOREM TAX ASSESSMENT FOR THE SUPPORT OF THE COUNTY DOES NOT REQUIRE ANY INCREASE IN ITS CURRENT MILLAGE RATE; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-39-205, Mississippi Code of 1972, is amended as follows:

27-39-205. (1) A tax rate in excess of the certified tax rate shall not be levied under Sections 21-33-45, 27-39-307, 27-39-317 and 27-39-320 until a resolution has been approved by the governing body of the taxing entity in accordance with the following procedure:

(a) The taxing entity shall advertise its intent to exceed the certified tax rate in a newspaper of general circulation in the county. A taxing entity collecting taxes in more than one (1) county shall make the advertisement required under this section by publication in each county where the taxing entity collects taxes. The advertisement shall be no less than one-fourth (1/4) page in size and the type used shall be no smaller than eighteen (18) point and surrounded by a one-fourth-inch solid black border. The advertisement shall not be placed in any portion of the newspaper where legal notices and classified advertisements appear. The advertisement shall appear in a newspaper that is published at least five (5) days a week, unless the only newspaper in the county is published less than five (5) days a week. The newspaper selected shall be one of general interest, readership and circulation in all areas of the community. The advertisement shall be published once each week for the two-week period preceding the adoption of the final budget. The advertisement shall provide that the taxing entity will meet on a certain day, date, time and place fixed in the advertisement, which shall be no less than seven (7) days after the day the first advertisement is published. The meeting on the proposed increase may coincide with the hearing on the proposed budget of the taxing entity.

(b) When the advertisement is required it shall be in the following form:

"NOTICE OF HEARING ON PROPOSED BUDGET FOR ____ FISCAL YEAR

The __________ County Board of Supervisors will hold a public hearing on its proposed budget for fiscal year _______ on _______, September __, 20__, at 9:00 a.m. in the board of supervisors meeting room at the _________ County Courthouse/___________ building in _______________, Mississippi. At this meeting, the proposed ad valorem tax levy for the next fiscal year's budget will be considered.

The _________ County Board of Supervisors is now operating with projected total county revenue of $_________. ____ percent (__%), or $_________, of such revenue is obtained through ad valorem taxes. For next fiscal year, the proposed budget has total county projected revenue of $_________. Of that amount, ____ percent (__%), or $_________, is proposed to be financed through an * * * ad valorem tax levy.

* * * This proposed budgeted ad valorem tax levy means that you will not pay more in ad valorem taxes on your home, automobile tag, utilities, business fixtures and equipment, and rental real property unless the assessed value has increased since the last fiscal year.

All citizens of ________ County are invited to attend this public hearing on the proposed county budget, and will be allowed to speak for a reasonable amount of time and offer relevant evidence before any vote is taken, as required by state law.

Witness our signatures this the ______ day of August, 20__.

__________________________________

__________________, President

__________ County Board of Supervisors

(SEAL)

_____________, Chancery Clerk"

(2) After the hearing has been held in accordance with the above procedures, the governing body of the taxing entity may adopt a resolution levying a tax rate on classes of property designated by Section 112, Mississippi Constitution of 1890, in excess of the certified tax rate. If the resolution adopting the tax rate is not adopted on the day of the public hearing, the scheduled date, time and place for consideration and adoption of the resolution shall be announced at the public hearing and the governing body shall advertise the date, time and place of the proposed adoption of the resolution in the same manner as provided under subsection (1).

(3) All hearings shall be open to the public. The governing body of the taxing entity shall permit all interested parties desiring to be heard an opportunity to present oral testimony within reasonable time limits and offer tangible evidence.

(4) Each taxing entity shall notify the county or municipal governing body of the date, time and place of its public hearing. No taxing entity may schedule its hearing at the same time as another overlapping taxing entity in the same county, but all taxing entities in which the power to set tax levies is vested in the same governing authority may consolidate the required hearings into one (1) hearing. The county or municipal governing body shall resolve any conflicts in hearing dates and times after consultation with each affected taxing entity.

SECTION 2. This act shall take effect and be in force from and after July 1, 2010.