l9n/ Mississippi

2020 Regular Session

Senate Bill 2305

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

Did not become law. It stopped in the Senate's Municipalities Committee on June 3, 2020. The 2020 session has ended.

What it does

The synopsis the Legislature published with the bill.

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.

Sponsors

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

In the Senate

Its course

February 7 to June 3, 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 action2 actions on 2 days

In the SenateFeb 7 to Jun 3 · stopped117 days

MunicipalitiesFeb 7 to Jun 3 · stopped117 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 Senate Feb 7 – Jun 3

  1. Referred to the Senate committees on Municipalities and on Finance
  2. Died in committee in the Senate
All 2 actions, as published