l9n/ Mississippi

2020 Regular Session

Senate Bill 2369

Ad valorem tax; remove reverter on provision waiving penalty and interest when county inadvertently extended exemption.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on June 9, 2020. The 2020 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 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 Senate

Its course

February 13 to June 9, 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 action6 actions on 6 days

In the SenateFeb 13 to Mar 521 days

FinanceFeb 13 to Feb 207 days

In the House of RepresentativesMar 5 to Jun 9 · stopped96 days

Ways and MeansMar 25 to Jun 9 · stopped76 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 13 – Mar 5

  1. Feb 13Referred to the Senate committee on Finance
  2. Feb 20Reported from committee in the Senate: title sufficient, do pass
  3. Mar 5Passed the Senate

In the House of Representatives Mar 6 – Jun 9

  1. Mar 6Sent to the House
  2. Mar 25Referred to the House committee on Ways and Means
  3. Jun 9Died in committee in the House
All 6 actions, as published
  1. Feb 13Referred To FinanceSenate
  2. Feb 20Title Suff Do PassSenate
  3. Mar 5PassedSenate
  4. Mar 6Transmitted To HouseSenate
  5. Mar 25Referred To Ways and MeansHouse of Representatives
  6. Jun 9Died In CommitteeHouse of Representatives