MISSISSIPPI LEGISLATURE
2021 Regular Session
To: Accountability, Efficiency, Transparency; Finance
By: Senator(s) Johnson
AN ACT TO AMEND SECTION 25-3-13, MISSISSIPPI CODE OF 1972, TO REVISE THE ANNUAL SALARY FOR MEMBERS OF COUNTY BOARDS OF SUPERVISORS, ALLOW COST-OF-LIVING ADJUSTMENT TO THOSE SALARIES, AND TO PROHIBIT STATE REVENUE FROM BEING USED TO FUND SALARY INCREASES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 25-3-13, Mississippi Code of 1972, is amended as follows:
25-3-13. (1) The salaries of the members of the boards of supervisors of the various counties are fixed as full compensation for their services.
The annual salary of each member of the board of supervisors shall be based upon the total assessed valuation of his respective county for the preceding taxable year in the following categories and for the following amounts, except as otherwise provided for in subsection (3) hereof:
(a) For counties
having a total assessed valuation of less than Thirty Million Dollars
($30,000,000.00), a salary * * * not to exceed 0.103549% of Thirty Million Dollars
($30,000,000.00) for calendar year 2021, and thereafter not to exceed 0.110384%
of Thirty Million Dollars ($30,000,000.00);
(b) For counties
having a total assessed valuation of at least Thirty Million Dollars
($30,000,000.00), but less than Fifty Million Dollars ($50,000,000.00), a salary * * * not to
exceed 0.070530% of Fifty Million Dollars ($50,000,000.00) for calendar year
2021, and thereafter not to exceed 0.074762% of Fifty Million Dollars ($50,000,000.00);
(c) For counties having
a total assessed valuation of at least Fifty Million Dollars ($50,000,000.00),
but less than Seventy-five Million Dollars ($75,000,000.00), a salary * * * not to exceed
0.048133% of Seventy-five Million Dollars ($75,000,000.00) for calendar year
2021, and thereafter not to exceed 0.053427% of Seventy-five Million Dollars ($75,000,000.00);
(d) For counties
having a total assessed valuation of at least Seventy-five Million Dollars
($75,000,000.00), but less than One Hundred Twenty-five Million Dollars ($125,000,000.00),
a salary * * * not to exceed 0.031452% of One Hundred Twenty-five
Million Dollars ($125,000,000.00) for calendar year 2021, and thereafter not to
exceed 0.033025% of One Hundred Twenty-Five Million Dollars ($125,000,000.00);
(e) For counties
having a total assessed valuation of at least One Hundred Twenty-five Million
Dollars ($125,000,000.00), but less than Three Hundred Million Dollars
($300,000,000.00), a salary * * * not to exceed 0.015119%
of Three Hundred Million Dollars ($300,000,000.00) for calendar year 2021, and
thereafter not to exceed 0.016026% of Three Hundred Million Dollars ($300,000,000.00);
(f) For counties
having a total assessed valuation of at least Three Hundred Million Dollars
($300,000,000.00), but less than One Billion Dollars ($1,000,000,000.00), a
salary * * * not to exceed 0.005018% of One Billion Dollars ($1,000,000,000.00)
for calendar year 2021, and thereafter not to exceed 0.005370% of One Billion Dollars
($1,000,000,000.00);
(g) For counties
having a total assessed valuation of One Billion Dollars ($1,000,000,000.00),
but less than Two Billion Dollars ($2,000,000,000.00), a salary * * * not to exceed
0.002636% of Two Billion Dollars ($2,000,000,000.00) for calendar year 2021,
and thereafter not to exceed 0.002768% of Two Billion Dollars ($2,000,000,000.00);
(h) For counties having
a total assessed valuation of Two Billion Dollars ($2,000,000,000.00) or more,
a salary * * * not to exceed 0.002670% of Two Billion Dollars ($2,000,000,000.00)
for calendar year 2021, and thereafter not to exceed 0.002883% of Two Billion Dollars
($2,000,000,000.00).
(2) The annual salary established for the members of the board of supervisors shall not be reduced as a result of a reduction in total assessed valuation.
(3) From and after January 1, 2023, the salary of the members of the board of supervisors may be increased in any year by a percentage equal to the cost-of-living adjustment for such year as determined by the Social Security Administration for Social Security and Supplemental Income benefits.
( * * *4) The salary of the members of the
board of supervisors shall not be increased under this section until the board
of supervisors shall have passed a resolution stating the amount of the
increase and spread it on its minutes. In addition, no state revenue shall
be used to pay any salary increase under this section.
SECTION 2. This act shall take effect and be in force from and after July 1, 2021.