l9n/ Mississippi

2020 Regular Session

House Bill 697

Ad valorem taxes; extend reverter on authority for late payment without penalty or interest when exemption was inadvertently extended.

Became law as Chapter 394, Laws of 2020, signed June 29, 2020, 144 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-35-157, MISSISSIPPI CODE OF 1972, TO REMOVE THE REVERTER ON THE PROVISION 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; 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

Its course

February 6 to June 29, 2020, 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 action13 actions on 12 days

In the House of RepresentativesFeb 6 to Mar 1033 days

Ways and MeansFeb 6 to Mar 326 days

In the SenateMar 10 to Jun 1092 days

FinanceMay 11 to Jun 424 days

Back in the House of RepresentativesJun 10 to Jun 2212 days

With the GovernorJun 22 to Jun 297 days

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Jun 10

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 Feb 6 – Mar 10

  1. Feb 6Referred to the House committee on Ways and Means
  2. Mar 3Reported from committee in the House: title sufficient, do pass
  3. Mar 10Passed the House

In the Senate Mar 11 – Jun 10

  1. Mar 11Sent to the Senate
  2. May 11Referred to the Senate committee on Finance
  3. Jun 4Reported from committee in the Senate: title sufficient, do pass as amended
  4. Jun 10Amended in the Senate
  5. Passed the Senate as amended

Back in the House of Representatives Jun 11 – Jun 22

  1. Jun 11Returned to the House to concur in the Senate's amendments
  2. Jun 17Concurred in the House in the Senate's amendments
  3. Jun 22Enrolled bill signed in the House

To the Governor Jun 23 – Jun 29

  1. Jun 23Enrolled bill signed in the Senate
  2. Jun 29Approved by the Governor
All 13 actions, as published
  1. Feb 6Referred To Ways and MeansHouse of Representatives
  2. Mar 3Title Suff Do PassHouse of Representatives
  3. Mar 10PassedHouse of Representatives
  4. Mar 11Transmitted To SenateHouse of Representatives
  5. May 11Referred To FinanceSenate
  6. Jun 4Title Suff Do Pass As AmendedSenate
  7. Jun 10AmendedSenate
  8. Jun 10Passed As AmendedSenate
  9. Jun 11Returned For ConcurrenceSenate
  10. Jun 17Concurred in Amend From SenateHouse of Representatives
  11. Jun 22Enrolled Bill SignedHouse of Representatives
  12. Jun 23Enrolled Bill SignedSenate
  13. Jun 29Approved by GovernorGovernor