MISSISSIPPI LEGISLATURE
2019 Regular Session
To: Ways and Means
By: Representative Haney
AN ACT TO AMEND SECTION 61-3-21, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT CERTAIN STRUCTURES, IMPROVEMENTS OR FACILITIES ERECTED ON THE PROPERTY OF AIRPORTS OR AIR NAVIGATION FACILITIES ESTABLISHED UNDER THE AIRPORT AUTHORITIES LAW SHALL BE EXEMPT FROM AD VALOREM TAXES ONLY IF THE CURRENT, PRIMARY USE OF SUCH STRUCTURES, IMPROVEMENTS AND FACILITIES BEAR A REAL, SUBSTANTIAL AND DIRECT RELATION TO THE TAKING OFF OF AIRCRAFT OR OTHER AERONAUTICAL PURPOSES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 61-3-21, Mississippi Code of 1972, is amended as follows:
61-3-21. (1) In connection with the operation of an airport or air navigation facility owned or controlled by an authority, the authority may enter into contracts, leases and other arrangements for terms not to exceed fifty (50) years with any persons:
(a) Granting the privilege of using or improving the airport or air navigation facility or any portion or facility thereof or space therein for commercial purposes;
(b) Conferring the privilege of supplying goods, commodities, things, services or facilities at the airport or air navigation facility; and
(c) Making available services to be furnished by the authority or its agents at the airport or air navigation facility.
In each case the authority
may establish the terms and conditions and fix the charges, rentals or fees for
the privileges or services, which shall be reasonable and uniform for the same
class of privilege or service and which shall be established with due regard to
the property and improvements used and the expenses of operation to the
authority. In no case shall the public be deprived of its rightful, equal and
uniform use of the airport, air navigation facility or portion or facility * * * of the airport or air navigation
facility.
(2) Except as may be
limited by the terms and conditions of any grant, loan or agreement authorized
by Section 61-3-25, * * * an authority may, by contract, lease or other
arrangements, upon a consideration fixed by it, grant to any qualified person
for a term not to exceed fifty (50) years, the privilege of operating, as agent
of the authority or otherwise, any airport owned or controlled by the authority * * *; however, no person shall be granted
any authority to operate an airport other than as a public airport or to enter
into any contracts, leases or other arrangements in connection with the
operation of the airport which the authority might not have undertaken under
subsection (1) of this section.
(3) All contracts, leases
and other arrangements entered into * * * under this section are deemed
to serve a public and governmental purpose as a matter of public necessity;
therefore, all such contracts, leases, and other arrangements and all
structures, improvements and other facilities erected, installed, constructed
or located in connection * * *therewith with with such contracts, leases and other
arrangements on an airport or air navigation facility owned or controlled
by an authority, or any portion of facility * * * of an airport or air navigation
facility or space * * * in
such structures, improvements or facilities, shall be * * *
exempt from ad valorem taxes
on real property and personal property for so long as may otherwise be lawful * * * if the current, primary use of such
structures, improvements and facilities bear a real, substantial and direct
relation to the taking off of aircraft or other aeronautical purposes,
including, but not limited to, the manufacturing or maintenance of aircraft or
component parts of aircraft, shipping or transporting freight by aircraft at
the airport, or providing transportation to airline passengers.
SECTION 2. This act shall take effect and be in force from and after its passage.