Mississippi Senate Bill 2014 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on February 22 2023 - 100% progression
Action: 2023-02-22 - Died In Committee
Text: Latest bill text (Introduced) [HTML]

An Act To Amend Sections 27-31-101 And 27-31-103, Mississippi Code Of 1972, To Provide That If A Municipality Annexes An Area Already Containing An Enterprise Of A Kind Otherwise Eligible To Receive Discretionary Ad Valorem Tax Exemptions As A New Enterprise, Such Enterprise Shall Be Considered A "new Enterprise" For Purposes Of The Municipality's Authority To Grant The Discretionary Exemptions; To Provide That The Date From Which The Initial Period Of Exemption Begins Shall Be The Effective Date Of The Annexation Of The Area In Which The Enterprise Is Located; To Amend Sections 27-31-104, 27-31-105, 27-31-107 And 27-31-115 Mississippi Code Of 1972, In Conformity Thereto; And For Related Purposes.

Ad valorem taxes; consider annexed business "new enterprise" for purpose of eligibility for certain municipal tax exemptions.

Sen. Kevin Blackwell [R]

Date	Chamber	Action
2023-02-22	Senate	Died In Committee
2023-01-09	Senate	Referred To Finance

Chapter	Article	Section	Citation Type	Statute Text
27	31	101	Amended Code	See Bill Text
27	31	103	Amended Code	See Bill Text
27	31	104	Amended Code	See Bill Text
27	31	105	Amended Code	See Bill Text
27	31	107	Amended Code	See Bill Text
27	31	115	Amended Code	See Bill Text

Type	Source
Summary	https://billstatus.ls.state.ms.us/2023/pdf/history/SB/SB2014.xml
Text	https://billstatus.ls.state.ms.us/documents/2023/html/SB/2001-2099/SB2014IN.htm