House Bill 1309

(As Passed the House)

AN ACT TO AMEND SECTION 27-39-332, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE REVENUE DERIVED FROM AN AD VALOREM TAX LEVIED BY A COUNTY TO PROVIDE FUNDS TO ASSIST THE DEPARTMENT OF HEALTH OR UNIVERSITY OF MISSISSIPPI MEDICAL CENTER IN PROVIDING BURN CARE ALSO MAY BE USED TO PROVIDE FUNDS TO THE MISSISSIPPI FIREFIGHTERS MEMORIAL BURN ASSOCIATION, INC., TO SUPPORT THE CONSTRUCTION AND OPERATION OF THE BURN CENTER LODGE FOR FAMILIES OF VICTIMS BEING TREATED AT THE MISSISSIPPI BURN CENTER, ALSO KNOWN AS THE JOSEPH M. STILL BURN AND RECONSTRUCTIVE CENTERS, INC., AT CROSSGATES RIVER OAKS HOSPITAL; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-39-332, Mississippi Code of 1972, is amended as follows:

27-39-332. The board of supervisors of any county is authorized and empowered, in its discretion, to levy a tax not to exceed one (1) mill per annum upon all taxable property of the county, which, in the discretion of the board of supervisors, shall be provided directly to:

(a) The Mississippi Department of Health, or the University of Mississippi Medical Center after the Mississippi Burn Center is operational, to support the Mississippi Burn Care Fund; or

(b) (i) The Mississippi Firefighters Memorial Burn Association, Inc., to support the construction and/or operation of the Burn Center Lodge for families of victims being treated at the Mississippi Burn Center, also known as the Joseph M. Still Burn and Reconstructive Centers, Inc., at Crossgates River Oaks Hospital.

(ii) The Mississippi Firefighters Memorial Burn Association, Inc. shall hire an independent auditor, who uses generally accepted accounting principles and auditing standards, to perform an annual audit on the financial condition of the association and to create a report containing the results of the audit. The auditor's report shall be submitted to the Mississippi Commissioner of Insurance within one hundred eighty (180) days of the end of the association's fiscal year, and shall be published in accordance with the public records act.

(iii) No county board of supervisors shall donate any funds to the Mississippi Firefighters Memorial Burn Association, Inc. in any year in which the association fails to submit the annual audit report, required by this paragraph (b), to the Commissioner of Insurance. The Mississippi Firefighters Memorial Burn Association, Inc. shall be prohibited from receiving any funds until the annual audit report, required by this paragraph (b), is submitted to the Commissioner of Insurance. SECTION 2. This act shall take effect and be in force from and after July 1, 2011.