l9n/ Mississippi

2018 Regular Session

House Bill 1461

Ad valorem tax; revise provision regarding payment where county inadvertently allowed exemption to extend beyond period authorized by law.

Did not become law. It stopped in the Senate's Finance Committee on February 27, 2018. The 2018 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-35-157, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF PROPERTY IS FOUND TO HAVE ESCAPED AD VALOREM TAXATION DUE TO A COUNTY BOARD OF SUPERVISORS HAVING GRANTED AN AD VALOREM TAX EXEMPTION AUTHORIZED BY LAW AND THEN INADVERTENTLY ALLOWING THE EXEMPTION TO EXTEND BEYOND THE PERIOD AUTHORIZED BY LAW FOR THE EXEMPTION, A TAXPAYER MAY PAY THE AD VALOREM TAXES, WITHOUT ANY PENALTY OR INTEREST, WHICH OTHERWISE WOULD HAVE BEEN LEVIED ON THE PROPERTY HAD IT NOT BEEN INADVERTENTLY EXEMPTED FROM AD VALOREM TAXATION BY THE COUNTY BOARD OF SUPERVISORS; TO BRING FORWARD SECTION 27-35-155, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR THE ASSESSMENT OF PROPERTY HAVING ESCAPED AD VALOREM TAXATION, FOR THE PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the House of Representatives

1 co-sponsor

David Baria

Its course

January 15 to February 27, 2018, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action8 actions on 6 days

In the House of RepresentativesJan 15 to Jan 3116 days

Ways and MeansJan 15 to Jan 3015 days

In the SenateJan 31 to Feb 27 · stopped27 days

FinanceFeb 12 to Feb 27 · stopped15 days

Amendments

Each amendment offered, and what became of it.

  • House of Representatives floor amendmentAdopted

    Adopted Jan 31

Text

Each version as the Legislature printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislature published it is below.

In the House of Representatives Jan 15 – Jan 31

  1. Jan 15Referred to the House committee on Ways and Means
  2. Jan 30Reported from committee in the House: title sufficient, do pass as a committee substitute
  3. Jan 31Committee substitute adopted in the House
  4. Amended in the House
  5. Passed the House as amended

In the Senate Feb 2 – Feb 27

  1. Feb 2Sent to the Senate
  2. Feb 12Referred to the Senate committee on Finance
  3. Feb 27Died in committee in the Senate
All 8 actions, as published
  1. Jan 15Referred To Ways and MeansHouse of Representatives
  2. Jan 30Title Suff Do Pass Comm SubHouse of Representatives
  3. Jan 31Committee Substitute AdoptedHouse of Representatives
  4. Jan 31AmendedHouse of Representatives
  5. Jan 31Passed As AmendedHouse of Representatives
  6. Feb 2Transmitted To SenateHouse of Representatives
  7. Feb 12Referred To FinanceSenate
  8. Feb 27Died In CommitteeSenate