l9n/ Mississippi

2020 Regular Session

House Bill 863

Ad valorem tax; revise certain provisions relating to assessment of public service corporations.

Became law as Chapter 373, Laws of 2020, signed June 25, 2020, 132 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTIONS 27-35-301, 27-35-303, 27-35-305, 27-35-309, 27-35-311, 27-35-313 AND 27-35-325, MISSISSIPPI CODE OF 1972, TO REVISE CERTAIN PROVISIONS REGARDING THE ASSESSMENT OF RAILROAD AND OTHER PUBLIC SERVICE CORPORATION PROPERTY FOR THE PURPOSES OF AD VALOREM TAXATION; TO REVISE THE DATE BY WHICH RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS MUST FILE WITH THE DEPARTMENT OF REVENUE FOR AD VALOREM TAX ASSESSMENT PURPOSES SCHEDULES OF PROPERTY OWNED BY SUCH CORPORATIONS; TO REVISE THE TIME FOR WHICH THE DEPARTMENT OF REVENUE MAY GRANT AN EXTENSION FOR THE FILING OF SUCH SCHEDULES; TO REVISE THE LENGTH OF TIME THAT ASSESSMENTS MADE BY THE DEPARTMENT OF REVENUE OF SUCH PROPERTY SHALL REMAIN OPEN FOR OBJECTION; TO REVISE THE DATE BY WHICH RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS MUST FILE AN APPORTIONMENT OF THE ASSESSED VALUE OF PROPERTY OF SUCH CORPORATIONS; TO REVISE CERTAIN PROVISIONS REGARDING OBJECTIONS TO ASSESSMENTS MADE BY THE DEPARTMENT OF REVENUE; TO REVISE CERTAIN PROVISIONS REGARDING THE IMPOSITION OF A PENALTY AGAINST RAILROADS OR OTHER PUBLIC SERVICE CORPORATIONS FOR FAILURE TO FILE THE REQUIRED SCHEDULES OF PROPERTY FOR AD VALOREM TAX ASSESSMENT PURPOSES; TO AMEND SECTION 27-35-513, MISSISSIPPI CODE OF 1972, TO REVISE CERTAIN PROVISIONS REGARDING THE IMPOSITION OF A PENALTY AGAINST RAILROAD CAR COMPANIES FOR FAILURE TO FILE REQUIRED STATEMENTS WITH THE DEPARTMENT OF REVENUE FOR AD VALOREM TAX ASSESSMENT PURPOSES; TO AMEND SECTION 27-35-703, MISSISSIPPI CODE OF 1972, TO REVISE THE DATE BY WHICH AIRLINE COMPANIES MUST FILE WITH THE DEPARTMENT OF REVENUE FOR AD VALOREM TAX ASSESSMENT PURPOSES SCHEDULES OF AIRCRAFT OPERATED IN THIS STATE BY SUCH COMPANIES; TO REVISE THE LENGTH OF TIME THAT ASSESSMENTS MADE BY THE DEPARTMENT OF REVENUE OF SUCH AIRCRAFT SHALL REMAIN OPEN FOR OBJECTION; 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 14 to June 25, 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 action11 actions on 10 days

In the House of RepresentativesFeb 14 to Mar 924 days

Ways and MeansFeb 14 to Mar 318 days

In the SenateMar 9 to Jun 1093 days

FinanceMay 11 to Jun 424 days

With the GovernorJun 10 to Jun 2515 days

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 14 โ€“ Mar 9

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

In the Senate Mar 10 โ€“ Jun 10

  1. Sent to the Senate
  2. Referred to the Senate committee on Finance
  3. Reported from committee in the Senate: title sufficient, do pass
  4. Passed the Senate

To the Governor Jun 11 โ€“ Jun 25

  1. Returned to the House for enrolling
  2. Enrolled bill signed in the House
  3. Enrolled bill signed in the Senate
  4. Approved by the Governor
All 11 actions, as published