MISSISSIPPI LEGISLATURE
2020 Regular Session
To: Ways and Means
By: Representative Reynolds
AN ACT TO AMEND SECTION 27-51-42.2, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES COUNTY BOARDS OF SUPERVISORS TO GRANT AN AD VALOREM TAX EXEMPTION ON MOTOR VEHICLES OWNED BY A PERSON WHO IS A VOLUNTEER FIREFIGHTER, TO DECREASE FROM THREE YEARS TO TWO YEARS THE NUMBER OF CONSECUTIVE YEARS THAT A FIREFIGHTER MUST SERVE TO MAKE APPLICATION FOR THE TAX EXEMPTION; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-51-42.2, Mississippi Code of 1972, is amended as follows:
27-51-42.2. The board of
supervisors of any county is authorized to grant an exemption from motor
vehicle ad valorem taxes in the amount of One Hundred Dollars ($100.00) or the
amount of ad valorem taxes due, whichever is the lesser amount, on one (1)
motor vehicle owned by each resident of the county who is in active service as
a volunteer firefighter for any municipality, county or fire district in the
state. To receive the tax exemption, such person must make application, under oath,
with the county fire coordinator on a form prepared by the * * * Department of Revenue,
and present evidence that he or she is actively serving as a volunteer
firefighter and has continuously served in such capacity for at least * * * two (2) consecutive years
before making application for the tax credit under this section. The county
fire coordinator shall review all such applications and shall certify to the
county tax collector each person whom he determines to qualify for the tax
credit. The State Fire Marshal shall promulgate rules and regulations to
assist county fire coordinators in defining and prescribing those persons who
may qualify for the tax credit under this section as active service volunteer
firefighters.
SECTION 2. This act shall take effect and be in force form and after July 1, 2020.